https://www.taxtmi.com/caselaws?id=122485 The High Court upheld the deletion of an addition of Rs.87,250 in partners' accounts for the assessment year 1984-85. The Court found that the partners had provided satisfactory evidence for the deposits, shifting the burden of proof to the revenue department. The Court emphasized the importance of the department being satisfied with the explanation given by the partners, ultimately ruling in favor of the assessee and dismissing the revenue's appeal. en-us Wed, 06 Jul 2005 00:00:00 +0530 Sun, 20 Jan 2013 21:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122485 The High Court upheld the deletion of an addition of Rs.87,250 in partners' accounts for the assessment year 1984-85. The Court found that the partners had provided satisfactory evidence for the deposits, shifting the burden of proof to the revenue department. The Court emphasized the importance of the department being satisfied with the explanation given by the partners, ultimately ruling in favor of the assessee and dismissing the revenue's appeal. Case-Laws Income Tax Wed, 06 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122485