https://www.taxtmi.com/caselaws?id=215378 The Tribunal held that the addition of Rs.70,00,000/- in the hands of the widow on account of monies received by the deceased husband during his lifetime could not be made. The Tribunal also deleted various additions made by the Revenue, finding lack of evidence to link the amounts to the widow's income. Ultimately, the CO and Revenue's appeal were partly allowed, emphasizing the necessity of proper evidence and legal principles in tax assessments. en-us Fri, 01 Jun 2012 00:00:00 +0530 Thu, 19 Jul 2012 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215378 The Tribunal held that the addition of Rs.70,00,000/- in the hands of the widow on account of monies received by the deceased husband during his lifetime could not be made. The Tribunal also deleted various additions made by the Revenue, finding lack of evidence to link the amounts to the widow's income. Ultimately, the CO and Revenue's appeal were partly allowed, emphasizing the necessity of proper evidence and legal principles in tax assessments. Case-Laws Income Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215378