https://www.taxtmi.com/caselaws?id=209198 The Appellate Tribunal allowed the assessee's appeal in part, deleting the addition related to available cash of Rs.2,05,265 for the assessment year 1998-99 under section 153C of the IT Act. The Tribunal relied on a previous case within the family group where a similar addition was deleted based on the explanation of agricultural income. The decision was based on the precedent set in the case of Smt. Meena Devi, leading to the deletion of the available cash addition in this case. en-us Tue, 09 Feb 2010 00:00:00 +0530 Fri, 26 Jul 2013 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209198 The Appellate Tribunal allowed the assessee's appeal in part, deleting the addition related to available cash of Rs.2,05,265 for the assessment year 1998-99 under section 153C of the IT Act. The Tribunal relied on a previous case within the family group where a similar addition was deleted based on the explanation of agricultural income. The decision was based on the precedent set in the case of Smt. Meena Devi, leading to the deletion of the available cash addition in this case. Case-Laws Income Tax Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209198