https://www.taxtmi.com/caselaws?id=63266 The tribunal allowed the appellant's appeal, setting aside the additions for unexplained cash credit. The tribunal found the appellant's explanation satisfactory, shifting the burden to the department to provide substantial evidence for rejection. Emphasizing the need for concrete material, the tribunal ruled in favor of the appellant, deleting the Rs. 1 lakh addition to the appellant's income. en-us Tue, 29 Apr 2003 00:00:00 +0530 Fri, 28 Jan 2011 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63266 The tribunal allowed the appellant's appeal, setting aside the additions for unexplained cash credit. The tribunal found the appellant's explanation satisfactory, shifting the burden to the department to provide substantial evidence for rejection. Emphasizing the need for concrete material, the tribunal ruled in favor of the appellant, deleting the Rs. 1 lakh addition to the appellant's income. Case-Laws Income Tax Tue, 29 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63266