https://www.taxtmi.com/caselaws?id=66832 The Tribunal held that the income attributable to Rs. 37,000 from the lorry purchased in the current year is includible in the assessee's total income under section 64, but not the income attributable to the remaining amount. The deletion of Rs. 23,561 relating to unexplained investment by the assessee's wife was upheld due to lack of evidence of transfer by the assessee. en-us Tue, 29 Oct 1985 00:00:00 +0530 Mon, 07 Mar 2011 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66832 The Tribunal held that the income attributable to Rs. 37,000 from the lorry purchased in the current year is includible in the assessee's total income under section 64, but not the income attributable to the remaining amount. The deletion of Rs. 23,561 relating to unexplained investment by the assessee's wife was upheld due to lack of evidence of transfer by the assessee. Case-Laws Income Tax Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66832