https://www.taxtmi.com/caselaws?id=63606 The Tribunal upheld the deletion of Rs. 25,000 added as income from an undisclosed source, finding the assessee had met the burden of proof. However, the addition of Rs. 10,000 as income from business in smuggled goods was upheld based on evidence supporting the nature of the business activities. The Tribunal allowed the appeal in part, considering the credibility of testimonies and evidence presented, ultimately addressing the issues of undisclosed income and business involving smuggled goods. en-us Fri, 26 Nov 1976 00:00:00 +0530 Tue, 01 Feb 2011 10:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63606 The Tribunal upheld the deletion of Rs. 25,000 added as income from an undisclosed source, finding the assessee had met the burden of proof. However, the addition of Rs. 10,000 as income from business in smuggled goods was upheld based on evidence supporting the nature of the business activities. The Tribunal allowed the appeal in part, considering the credibility of testimonies and evidence presented, ultimately addressing the issues of undisclosed income and business involving smuggled goods. Case-Laws Income Tax Fri, 26 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63606