https://www.taxtmi.com/caselaws?id=68695 The appeal was against the confirmation of the addition of Rs. 2,21,680 as assumed expenditure on the marriage ceremony of the assessee during the block period of assessment years 1997-98 to 2003-04. The Tribunal found no material or evidence supporting the claim made by the grandmother of the assessee regarding the expenditure. As the burden of proof was on the maternal uncle, and there was no evidence of unexplained expenditure by the assessee, the Tribunal ordered the deletion of this addition. Additionally, the Tribunal allowed the appeal regarding the charging of interest under section 158BFA(1), resulting in a favorable outcome for the assessee. en-us Wed, 14 Feb 2007 00:00:00 +0530 Thu, 26 Jul 2012 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68695 The appeal was against the confirmation of the addition of Rs. 2,21,680 as assumed expenditure on the marriage ceremony of the assessee during the block period of assessment years 1997-98 to 2003-04. The Tribunal found no material or evidence supporting the claim made by the grandmother of the assessee regarding the expenditure. As the burden of proof was on the maternal uncle, and there was no evidence of unexplained expenditure by the assessee, the Tribunal ordered the deletion of this addition. Additionally, the Tribunal allowed the appeal regarding the charging of interest under section 158BFA(1), resulting in a favorable outcome for the assessee. Case-Laws Income Tax Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68695