https://www.taxtmi.com/caselaws?id=234775 The Tribunal upheld the deletion of the ad hoc addition of Rs. 2,41,601/- and allowed the assessee's appeal regarding the addition of Rs. 36,50,000/-, dismissing the revenue's appeal. The Tribunal emphasized that the evidence and explanations provided by the assessee and his son were consistent and adequately supported, and that the addition could not be made in the hands of the assessee. en-us Mon, 17 Jun 2013 00:00:00 +0530 Thu, 27 Jun 2013 08:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234775 The Tribunal upheld the deletion of the ad hoc addition of Rs. 2,41,601/- and allowed the assessee's appeal regarding the addition of Rs. 36,50,000/-, dismissing the revenue's appeal. The Tribunal emphasized that the evidence and explanations provided by the assessee and his son were consistent and adequately supported, and that the addition could not be made in the hands of the assessee. Case-Laws Income Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234775