https://www.taxtmi.com/caselaws?id=68441 The Tribunal allowed the appeal, deleting the Rs. 15,000 addition for unexplained NSC investment, as the cash flow statement substantiated the source. Additionally, the Tribunal annulled the Rs. 50,000 income enhancement, ruling that the CIT(A) exceeded jurisdiction by enhancing income beyond the original appeal's scope. No costs were awarded. en-us Mon, 09 Aug 2004 00:00:00 +0530 Wed, 12 Jun 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68441 The Tribunal allowed the appeal, deleting the Rs. 15,000 addition for unexplained NSC investment, as the cash flow statement substantiated the source. Additionally, the Tribunal annulled the Rs. 50,000 income enhancement, ruling that the CIT(A) exceeded jurisdiction by enhancing income beyond the original appeal's scope. No costs were awarded. Case-Laws Income Tax Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68441