https://www.taxtmi.com/caselaws?id=216443 The Tribunal partially allowed the appeal, confirming the addition of Rs. 10.00 lacs as unexplained income under Section 69A due to insufficient proof of cash deposits' source. However, it deleted the Rs. 1,47,605/- addition to income from counseling and lecturing as the estimation lacked a valid basis, emphasizing the necessity of a definite basis for income estimation in the absence of proper records. en-us Fri, 22 Jun 2012 00:00:00 +0530 Wed, 05 Sep 2012 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216443 The Tribunal partially allowed the appeal, confirming the addition of Rs. 10.00 lacs as unexplained income under Section 69A due to insufficient proof of cash deposits' source. However, it deleted the Rs. 1,47,605/- addition to income from counseling and lecturing as the estimation lacked a valid basis, emphasizing the necessity of a definite basis for income estimation in the absence of proper records. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216443