https://www.taxtmi.com/caselaws?id=781082 ITAT affirmed CIT(A)'s deletions of additions u/s.68, dismissing Revenue's appeal. The tribunal accepted the CIT(A)'s factual findings that amounts from a third-party company were proceeds of cryptocurrency transactions, that a short-term receipt from another third party was refunded on completion of a land deal, and that credits from family members, a proprietary concern and a partnership firm were supported by PANs, banking trails and independent sources of funds. On this documentary appreciation, the impugned credit entries were held to be satisfactorily explained. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781082 ITAT affirmed CIT(A)'s deletions of additions u/s.68, dismissing Revenue's appeal. The tribunal accepted the CIT(A)'s factual findings that amounts from a third-party company were proceeds of cryptocurrency transactions, that a short-term receipt from another third party was refunded on completion of a land deal, and that credits from family members, a proprietary concern and a partnership firm were supported by PANs, banking trails and independent sources of funds. On this documentary appreciation, the impugned credit entries were held to be satisfactorily explained. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781082