https://www.taxtmi.com/caselaws?id=71072 The Tribunal upheld the AAC's decisions to delete the interest disallowances and the addition for unexplained sources income. The appeals by the Department were dismissed, affirming the AAC's findings on both issues, highlighting the sufficiency of capital investments for business purposes and the previous valuation assessments. en-us Thu, 30 Apr 1981 00:00:00 +0530 Thu, 21 Apr 2011 11:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71072 The Tribunal upheld the AAC's decisions to delete the interest disallowances and the addition for unexplained sources income. The appeals by the Department were dismissed, affirming the AAC's findings on both issues, highlighting the sufficiency of capital investments for business purposes and the previous valuation assessments. Case-Laws Income Tax Thu, 30 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71072