https://www.taxtmi.com/caselaws?id=64734 The appeal was partly allowed. The addition of Rs. 17,65,790 on account of unexplained investment in building construction was deleted. The disallowance of Rs. 5,000 out of electricity expenses was rejected. The levy of interest under sections 139(8) and 215 of the Act was to be determined based on the modified income. en-us Thu, 08 Sep 1988 00:00:00 +0530 Wed, 09 Feb 2011 15:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64734 The appeal was partly allowed. The addition of Rs. 17,65,790 on account of unexplained investment in building construction was deleted. The disallowance of Rs. 5,000 out of electricity expenses was rejected. The levy of interest under sections 139(8) and 215 of the Act was to be determined based on the modified income. Case-Laws Income Tax Thu, 08 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64734