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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Court dismisses Revenue appeal on unexplained investments, upholds Tribunal decision; lack of evidence linking drafts to firm.</h1> The High Court of Allahabad dismissed the Revenue's appeal regarding unexplained investments in drafts purchased through a firm's employee. The Tribunal's ... Addition To Income, Fact By Tribunal, Finding Of Fact, Question Of Law The High Court of Allahabad dismissed the Revenue's appeal regarding unexplained investments in drafts purchased through a firm's employee. The Tribunal's decision to delete the additions was upheld as there was no evidence linking the drafts to the firm. The Court found no legal question in the Tribunal's factual findings and rejected the application with costs.