https://www.taxtmi.com/caselaws?id=70828 The Tribunal partially allowed the appeal by deleting the addition to income based on the estimation under Section 44AE, as the assessee's case did not fall under that section. The Tribunal also overturned the rejection of books of account and income estimation, emphasizing the lack of specific reasons for rejection and inadequate examination of the provided evidence. However, the addition on account of unexplained silver articles was upheld, with the Tribunal finding possession of 5 kgs of silver reasonable. en-us Fri, 09 Apr 1999 00:00:00 +0530 Tue, 19 Apr 2011 14:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70828 The Tribunal partially allowed the appeal by deleting the addition to income based on the estimation under Section 44AE, as the assessee's case did not fall under that section. The Tribunal also overturned the rejection of books of account and income estimation, emphasizing the lack of specific reasons for rejection and inadequate examination of the provided evidence. However, the addition on account of unexplained silver articles was upheld, with the Tribunal finding possession of 5 kgs of silver reasonable. Case-Laws Income Tax Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70828