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    <title>2013 (3) TMI 16 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to add the disputed amount of Rs. 5,35,000 to the appellant&#039;s income, emphasizing the lack of credible evidence and failure to establish the source of the cash. The court dismissed the appeal, stating that the case did not raise any substantial question of law.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to add the disputed amount of Rs. 5,35,000 to the appellant&#039;s income, emphasizing the lack of credible evidence and failure to establish the source of the cash. The court dismissed the appeal, stating that the case did not raise any substantial question of law.</description>
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