https://www.taxtmi.com/caselaws?id=778412 ITAT DELHI - AT dismissed the Revenue's appeal and upheld deletion of additions. On review under orders u/s 250/154, the AO verified bank statements and 26AS, found claimed transactions and ledger entries consistent, and noted absence of cash payments over ?10,000; accordingly additions for alleged cash receipt from a partner and bogus purchases were deleted. As the AO had already examined and accepted the explanations in set-aside proceedings, there was no sustainment of Revenue's grounds. en-us Fri, 12 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778412 ITAT DELHI - AT dismissed the Revenue's appeal and upheld deletion of additions. On review under orders u/s 250/154, the AO verified bank statements and 26AS, found claimed transactions and ledger entries consistent, and noted absence of cash payments over ?10,000; accordingly additions for alleged cash receipt from a partner and bogus purchases were deleted. As the AO had already examined and accepted the explanations in set-aside proceedings, there was no sustainment of Revenue's grounds. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778412