https://www.taxtmi.com/caselaws?id=62455 The ITAT partially allowed the appeal, ruling in favor of the assessee by deleting the disallowance of Court expenses and the addition of income under section 41(2) of the Act. The disallowance of Rs. 72 for Court expenses was deemed admissible, and the addition of Rs. 1,432 as income was overturned due to insufficient evidence provided by the ITO. The estimation of income from the taxi at Rs. 4,000 was upheld based on the absence of a log book and unsubstantiated loss claim. en-us Fri, 21 Jul 1978 00:00:00 +0530 Wed, 19 Jan 2011 18:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62455 The ITAT partially allowed the appeal, ruling in favor of the assessee by deleting the disallowance of Court expenses and the addition of income under section 41(2) of the Act. The disallowance of Rs. 72 for Court expenses was deemed admissible, and the addition of Rs. 1,432 as income was overturned due to insufficient evidence provided by the ITO. The estimation of income from the taxi at Rs. 4,000 was upheld based on the absence of a log book and unsubstantiated loss claim. Case-Laws Income Tax Fri, 21 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62455