https://www.taxtmi.com/caselaws?id=155819 The HC partly allowed the appeal, directing the deletion of additions related to unexplained cash credits from two creditors, as the assessee was not required to prove the source of the creditors' funds. However, the HC upheld the disallowance of expenses for books and stationery, finding the Tribunal's estimation reasonable. No costs were awarded. en-us Tue, 02 Jan 2007 00:00:00 +0530 Tue, 27 Feb 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155819 The HC partly allowed the appeal, directing the deletion of additions related to unexplained cash credits from two creditors, as the assessee was not required to prove the source of the creditors' funds. However, the HC upheld the disallowance of expenses for books and stationery, finding the Tribunal's estimation reasonable. No costs were awarded. Case-Laws Income Tax Tue, 02 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155819