https://www.taxtmi.com/caselaws?id=62214 The Tribunal partly allowed the appeal by deleting the addition of Rs. 52,66,963 to the assessee's income, reducing the addition for the difference in the cost of construction to Rs. 25,000, and dismissing the issue of the investment allowance. The Tribunal found that the Revenue failed to provide evidence that the escaped income was in any form other than stock, leading to the deletion of the substantial addition to the income disclosed by the assessee. en-us Tue, 26 Mar 1991 00:00:00 +0530 Tue, 18 Jan 2011 15:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62214 The Tribunal partly allowed the appeal by deleting the addition of Rs. 52,66,963 to the assessee's income, reducing the addition for the difference in the cost of construction to Rs. 25,000, and dismissing the issue of the investment allowance. The Tribunal found that the Revenue failed to provide evidence that the escaped income was in any form other than stock, leading to the deletion of the substantial addition to the income disclosed by the assessee. Case-Laws Income Tax Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62214