https://www.taxtmi.com/caselaws?id=66455 The Tribunal allowed the appeal by accepting the assessee's cash basis accounting method for money-lending income under section 145(1) of the Income-tax Act, remitting the matter for fresh consideration. The Tribunal also deleted the additions of Rs. 10,000 for unexplained investment in jewellery and Rs. 16,880 for unexplained investment in pawned jewellery. The Tribunal dismissed the appeal regarding the estimate of agricultural income. en-us Wed, 25 Jul 1984 00:00:00 +0530 Thu, 24 Feb 2011 17:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66455 The Tribunal allowed the appeal by accepting the assessee's cash basis accounting method for money-lending income under section 145(1) of the Income-tax Act, remitting the matter for fresh consideration. The Tribunal also deleted the additions of Rs. 10,000 for unexplained investment in jewellery and Rs. 16,880 for unexplained investment in pawned jewellery. The Tribunal dismissed the appeal regarding the estimate of agricultural income. Case-Laws Income Tax Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66455