https://www.taxtmi.com/caselaws?id=77011 The court upheld the decision to entertain additional evidence under Rule 46A of the Income Tax Rules, leading to the deletion of additions amounting to Rs. 15,00,000. It emphasized the impeccable character of the evidence and the importance of donors providing legitimate documentation. The court dismissed the appeal challenging the deletion of additions on account of unexplained expenditure under section 69C and income from undisclosed sources under section 68, highlighting the significance of consistent tribunal decisions and the burden of proof on taxpayers to substantiate income sources. en-us Wed, 19 May 2010 00:00:00 +0530 Fri, 22 Jul 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77011 The court upheld the decision to entertain additional evidence under Rule 46A of the Income Tax Rules, leading to the deletion of additions amounting to Rs. 15,00,000. It emphasized the impeccable character of the evidence and the importance of donors providing legitimate documentation. The court dismissed the appeal challenging the deletion of additions on account of unexplained expenditure under section 69C and income from undisclosed sources under section 68, highlighting the significance of consistent tribunal decisions and the burden of proof on taxpayers to substantiate income sources. Case-Laws Income Tax Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77011