https://www.taxtmi.com/caselaws?id=781670 ITAT (Mumbai) upheld the appellate order, deleting additions under s.68 for cash credits and alleged ingenuine sales, finding sales supported by invoices, VAT/GST returns and books. The tribunal declined to disturb allowance under s.10AA, following a coordinate bench decision that the activities qualified for incentive relief. The s.14A disallowance was set aside because the reversal related to prior provisions meant no exempt income in the year. All grounds raised by the revenue were dismissed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781670 ITAT (Mumbai) upheld the appellate order, deleting additions under s.68 for cash credits and alleged ingenuine sales, finding sales supported by invoices, VAT/GST returns and books. The tribunal declined to disturb allowance under s.10AA, following a coordinate bench decision that the activities qualified for incentive relief. The s.14A disallowance was set aside because the reversal related to prior provisions meant no exempt income in the year. All grounds raised by the revenue were dismissed. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781670