https://www.taxtmi.com/caselaws?id=217809 The Tribunal upheld the deletion of the addition of Rs. 30 lacs under section 68 of the Act, emphasizing the absence of any other source of income for the assessee apart from agricultural income. The Tribunal dismissed the Revenue's appeal, citing legal precedents and supporting the explanation provided by the legal heirs regarding the source of the deposited amount from the sale proceeds of agricultural land. en-us Tue, 17 Jul 2012 00:00:00 +0530 Tue, 25 Sep 2012 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217809 The Tribunal upheld the deletion of the addition of Rs. 30 lacs under section 68 of the Act, emphasizing the absence of any other source of income for the assessee apart from agricultural income. The Tribunal dismissed the Revenue's appeal, citing legal precedents and supporting the explanation provided by the legal heirs regarding the source of the deposited amount from the sale proceeds of agricultural land. Case-Laws Income Tax Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217809