https://www.taxtmi.com/caselaws?id=61263 The Tribunal upheld the CIT(A)'s decision in a dispute over the deletion of unaccounted stock value from a bank pledge. The Tribunal found that the assessee adequately proved that the stocks belonged to sister concerns, not the assessee, based on various evidence, including the pledge certificate statement. Consequently, the disputed amount was deleted, and the revenue's appeal was dismissed, affirming the decision in favor of the assessee. en-us Tue, 15 Mar 1983 00:00:00 +0530 Wed, 12 Jan 2011 10:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61263 The Tribunal upheld the CIT(A)'s decision in a dispute over the deletion of unaccounted stock value from a bank pledge. The Tribunal found that the assessee adequately proved that the stocks belonged to sister concerns, not the assessee, based on various evidence, including the pledge certificate statement. Consequently, the disputed amount was deleted, and the revenue's appeal was dismissed, affirming the decision in favor of the assessee. Case-Laws Income Tax Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61263