https://www.taxtmi.com/caselaws?id=779559 ITAT, Delhi (AT) upheld the appellate order dismissing the Revenue's addition under s.68. The Tribunal found the assessee showed consistent annual sales growth and substantial stock movement, discrepancies in only October did not prove undisclosed cash sources. AO made the addition without properly verifying or rejecting books of account; CIT(A)'s detailed, speaking order was sustained. Consequently the addition was deleted and the Revenue's grounds were dismissed. en-us Tue, 30 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779559 ITAT, Delhi (AT) upheld the appellate order dismissing the Revenue's addition under s.68. The Tribunal found the assessee showed consistent annual sales growth and substantial stock movement, discrepancies in only October did not prove undisclosed cash sources. AO made the addition without properly verifying or rejecting books of account; CIT(A)'s detailed, speaking order was sustained. Consequently the addition was deleted and the Revenue's grounds were dismissed. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779559