https://www.taxtmi.com/caselaws?id=770884 ITAT Lucknow allowed appeals against additions made under section 68 during assessment under section 153A. Following SC decisions in Abhisar Buildwell (P.) Ltd and U.K. Paints (Overseas) Ltd, and CBDT Instruction No. 1 of 2023 directing uniform implementation of these orders, the tribunal directed the AO to delete the additions made under section 68. The appeals were allowed on this ground. en-us Mon, 24 Mar 2025 00:00:00 +0530 Thu, 15 May 2025 10:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770884 ITAT Lucknow allowed appeals against additions made under section 68 during assessment under section 153A. Following SC decisions in Abhisar Buildwell (P.) Ltd and U.K. Paints (Overseas) Ltd, and CBDT Instruction No. 1 of 2023 directing uniform implementation of these orders, the tribunal directed the AO to delete the additions made under section 68. The appeals were allowed on this ground. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770884