https://www.taxtmi.com/caselaws?id=118881 The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 2,11,900. The Tribunal found that the assessee had provided consistent and credible evidence regarding the source of funds, which was not adequately rebutted by the authorities. The addition was deemed to be based on undue emphasis on irrelevant factors and conjectures. en-us Mon, 29 Aug 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118881 The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 2,11,900. The Tribunal found that the assessee had provided consistent and credible evidence regarding the source of funds, which was not adequately rebutted by the authorities. The addition was deemed to be based on undue emphasis on irrelevant factors and conjectures. Case-Laws Income Tax Mon, 29 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118881