https://www.taxtmi.com/caselaws?id=71099 Fraudulently withdrawn funds from the Animal Husbandry Department scam were treated as not taxable where the recipient had no real ownership, command, or beneficial entitlement and the State retained its claim with recovery proceedings underway. On protective additions, amounts already considered in substantive assessments could not be taxed again, while unexplained loan additions based on fresh evidence required verification because the appellate authority had admitted material without giving the Assessing Officer an opportunity to examine it. For truck and cylinder hiring income, a reasonable partial deduction of expenditure was allowed where the activity was undisputed and exact cost details were lacking. en-us Tue, 06 Feb 2007 00:00:00 +0530 Thu, 26 Jul 2012 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71099 Fraudulently withdrawn funds from the Animal Husbandry Department scam were treated as not taxable where the recipient had no real ownership, command, or beneficial entitlement and the State retained its claim with recovery proceedings underway. On protective additions, amounts already considered in substantive assessments could not be taxed again, while unexplained loan additions based on fresh evidence required verification because the appellate authority had admitted material without giving the Assessing Officer an opportunity to examine it. For truck and cylinder hiring income, a reasonable partial deduction of expenditure was allowed where the activity was undisputed and exact cost details were lacking. Case-Laws Income Tax Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71099