https://www.taxtmi.com/caselaws?id=68476 The appeal against the CIT(A) order for the assessment year 1992-93 was partly allowed. The trading addition was deleted as no specific mistakes in book maintenance were identified. The unexplained cash credit issue was restored for fresh consideration to examine agricultural holdings proof and net savings details. Disallowance of travelling expenses was deleted due to business-related nature, while disallowances of vehicle maintenance and telephone expenses were upheld as reasonable. en-us Tue, 13 Aug 2002 00:00:00 +0530 Wed, 30 Mar 2011 16:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68476 The appeal against the CIT(A) order for the assessment year 1992-93 was partly allowed. The trading addition was deleted as no specific mistakes in book maintenance were identified. The unexplained cash credit issue was restored for fresh consideration to examine agricultural holdings proof and net savings details. Disallowance of travelling expenses was deleted due to business-related nature, while disallowances of vehicle maintenance and telephone expenses were upheld as reasonable. Case-Laws Income Tax Tue, 13 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68476