Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Addition on cash deposits - availability of funds for re-depositing - no evidence has been made available by the Revenue to support the possibly unarticulated suspicion that the funds have been utilised elsewhere - a gap of about four months by itself in the peculiar circumstances does not lead to any conclusion which detracts from the merits of the claims made - no addition
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