https://www.taxtmi.com/caselaws?id=220608 The High Court dismissed the appeal as no substantial questions of law arose from the Revenue's issues. The Court upheld the Tribunal's findings that the document recovered did not prove unexplained investments or money transactions, and the destruction of evidence did not indicate wrongdoing by the assessee. The disallowance based on unexplained investment and destruction of evidence was upheld, leading to the appeal's dismissal. en-us Tue, 29 Jan 2013 00:00:00 +0530 Fri, 01 Feb 2013 08:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220608 The High Court dismissed the appeal as no substantial questions of law arose from the Revenue's issues. The Court upheld the Tribunal's findings that the document recovered did not prove unexplained investments or money transactions, and the destruction of evidence did not indicate wrongdoing by the assessee. The disallowance based on unexplained investment and destruction of evidence was upheld, leading to the appeal's dismissal. Case-Laws Income Tax Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220608