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![Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order] Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Evidence-Third-Party-Cross-Examination-Assessee-ITAT-Taxscan.jpg)
Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Addition cannot be made on evidence of third party without granting the...



![Peak Credit Theory to be considered before treating the Cash Deposit as Unexplained Cash Credits: ITAT remits matter back to AO [Read Order] Peak Credit Theory to be considered before treating the Cash Deposit as Unexplained Cash Credits: ITAT remits matter back to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Peak-Credit-Theory-Cash-Deposit-Unexplained-Cash-Credits-ITAT-AO-Taxscan.jpg)