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2023 (6) TMI 870 - ITAT DELHIUnexplained cash deposits - Unverifiable and unexplained Transactions - accommodation entries - Assessee company failed to discharge its onus - CIT-A deleted the addition - HELD THAT:- CIT(A) deleted the additions on appreciation of the evidences furnished by the assessee, considering the remand report as well as the rejoinder of the assessee and, therefore, we do not see any valid reason to interfere with the findings of the Ld.CIT(A) in deleting the above additions. Thus, we sustain the order of the Ld.CIT(A) and reject the grounds raised by the Revenue.
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