https://www.taxtmi.com/caselaws?id=64223 The appeal was partly allowed with several additions being deleted and capital and income figures revised as per the tribunal's findings. The tribunal accepted the initial capital of Rs. 16,000 for the assessment year 1976-77 and the accrued capital of Rs. 64,000 as on April 1, 1984, for the pawning business. The tribunal also adjusted interest income, agricultural income, and household expenses based on the evidence presented, resulting in a revised closing capital balance of Rs. 44,000 as of March 31, 1985. en-us Wed, 24 Jul 1991 00:00:00 +0530 Sat, 05 Feb 2011 15:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64223 The appeal was partly allowed with several additions being deleted and capital and income figures revised as per the tribunal's findings. The tribunal accepted the initial capital of Rs. 16,000 for the assessment year 1976-77 and the accrued capital of Rs. 64,000 as on April 1, 1984, for the pawning business. The tribunal also adjusted interest income, agricultural income, and household expenses based on the evidence presented, resulting in a revised closing capital balance of Rs. 44,000 as of March 31, 1985. Case-Laws Income Tax Wed, 24 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64223