https://www.taxtmi.com/caselaws?id=63300 The Tribunal deleted the addition of Rs. 23,33,000 based on match-fixing receipts due to lack of evidence found during the search. The addition of Rs. 5,81,607 as cricketing receipts was confirmed, as the assessee was deemed a professional cricketer. The Tribunal deleted the addition of Rs. 30,000 for playing fees due to lack of incriminating material. An addition of Rs. 1,05,000 from Padiham Cricket Club was sustained, with expenses estimated at 50%. The Tribunal deleted additions related to Rs. 60,000 for the assessee's wife, Rs. 53,000 for a car purchase, and Rs. 23,000 of alleged receivable amounts based on insufficient evidence found during the search. The addition of Rs. 1,00,000 for sponsorship money was upheld, emphasizing timely filing to avoid double taxation. en-us Fri, 17 Feb 2006 00:00:00 +0530 Sat, 29 Jan 2011 10:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63300 The Tribunal deleted the addition of Rs. 23,33,000 based on match-fixing receipts due to lack of evidence found during the search. The addition of Rs. 5,81,607 as cricketing receipts was confirmed, as the assessee was deemed a professional cricketer. The Tribunal deleted the addition of Rs. 30,000 for playing fees due to lack of incriminating material. An addition of Rs. 1,05,000 from Padiham Cricket Club was sustained, with expenses estimated at 50%. The Tribunal deleted additions related to Rs. 60,000 for the assessee's wife, Rs. 53,000 for a car purchase, and Rs. 23,000 of alleged receivable amounts based on insufficient evidence found during the search. The addition of Rs. 1,00,000 for sponsorship money was upheld, emphasizing timely filing to avoid double taxation. Case-Laws Income Tax Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63300