https://www.taxtmi.com/caselaws?id=779558 ITAT upheld the appellate authority's deletion of an income-tax addition, agreeing that the assessing officer's finding-that a company was a conduit providing accommodation entries-was not supported by the facts. The Tribunal concurred with the CIT(A)'s thorough fact-based analysis and relied on precedent to reject criticism of lower authorities' reasoning. The decision restores the deletion of undisclosed income and is decided in favor of the assessee. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 14:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779558 ITAT upheld the appellate authority's deletion of an income-tax addition, agreeing that the assessing officer's finding-that a company was a conduit providing accommodation entries-was not supported by the facts. The Tribunal concurred with the CIT(A)'s thorough fact-based analysis and relied on precedent to reject criticism of lower authorities' reasoning. The decision restores the deletion of undisclosed income and is decided in favor of the assessee. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779558