https://www.taxtmi.com/caselaws?id=205085 The Tribunal held that the assessee's failure to record cash payments of rent and subsequent filing of revised returns were not voluntary. The addition under section 69C was deemed justified, and the deemed income under section 69C was not eligible for exemption under section 10(23C)(iiiad). The Tribunal reversed the CIT(A)'s decision, restoring the Assessing Officer's ruling and allowing the Revenue's appeals. en-us Thu, 21 Apr 2011 00:00:00 +0530 Sat, 20 Aug 2011 02:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205085 The Tribunal held that the assessee's failure to record cash payments of rent and subsequent filing of revised returns were not voluntary. The addition under section 69C was deemed justified, and the deemed income under section 69C was not eligible for exemption under section 10(23C)(iiiad). The Tribunal reversed the CIT(A)'s decision, restoring the Assessing Officer's ruling and allowing the Revenue's appeals. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205085