https://www.taxtmi.com/caselaws?id=67412 The Tribunal upheld the CIT(A)'s decisions to delete both additions. The first addition of Rs. 2,15,000 under s. 69B of the IT Act was shifted to the assessee's sons, who proved the genuineness of their income. The second addition of Rs. 45,000 for gold ornaments was deleted as it was customary to receive them during marriage, with no excessive amount involved. The Tribunal found the explanations plausible and in line with legal provisions and customs, dismissing the appeal. en-us Fri, 25 Jun 2004 00:00:00 +0530 Thu, 10 Mar 2011 14:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67412 The Tribunal upheld the CIT(A)'s decisions to delete both additions. The first addition of Rs. 2,15,000 under s. 69B of the IT Act was shifted to the assessee's sons, who proved the genuineness of their income. The second addition of Rs. 45,000 for gold ornaments was deleted as it was customary to receive them during marriage, with no excessive amount involved. The Tribunal found the explanations plausible and in line with legal provisions and customs, dismissing the appeal. Case-Laws Income Tax Fri, 25 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67412