https://www.taxtmi.com/caselaws?id=69720 The tribunal upheld the AAC's orders for the assessment years 1973-74 and 1974-75, deleting the additions made by the ITO. For the assessment year 1975-76, the tribunal accepted the assessees' explanation regarding remittances through unofficial channels and deleted the additions. The appeals of the assessees were allowed, while those of the Revenue were dismissed, resolving the issue of income additions under "other sources" for the relevant assessment years. en-us Tue, 08 May 1979 00:00:00 +0530 Mon, 11 Apr 2011 17:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69720 The tribunal upheld the AAC's orders for the assessment years 1973-74 and 1974-75, deleting the additions made by the ITO. For the assessment year 1975-76, the tribunal accepted the assessees' explanation regarding remittances through unofficial channels and deleted the additions. The appeals of the assessees were allowed, while those of the Revenue were dismissed, resolving the issue of income additions under "other sources" for the relevant assessment years. Case-Laws Income Tax Tue, 08 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69720