https://www.taxtmi.com/caselaws?id=61451 The Revenue's appeal against the deletion of additions in the trading account, cash credit entry under section 68, and interest payment was dismissed. The Tribunal ruled in favor of the assessee, noting past assessments, practical difficulties in maintaining stock registers, and evidence supporting the genuineness of transactions and interest payments. The deletions were upheld based on lack of justification to sustain the additions, confirming the assessee's claims and dismissing the appeal. en-us Tue, 28 Feb 1995 00:00:00 +0530 Wed, 12 Jan 2011 16:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61451 The Revenue's appeal against the deletion of additions in the trading account, cash credit entry under section 68, and interest payment was dismissed. The Tribunal ruled in favor of the assessee, noting past assessments, practical difficulties in maintaining stock registers, and evidence supporting the genuineness of transactions and interest payments. The deletions were upheld based on lack of justification to sustain the additions, confirming the assessee's claims and dismissing the appeal. Case-Laws Income Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61451