https://www.taxtmi.com/caselaws?id=235206 The High Court partially allowed the appeal, ruling in favor of the assessee on the addition made on diamond jewellery and in favor of the revenue on the surcharge under section 113 of the Income Tax Act. The Court emphasized the importance of factual findings, adherence to legal provisions, and the significance of evidence in tax-related matters. en-us Tue, 09 Jul 2013 00:00:00 +0530 Mon, 15 Jul 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235206 The High Court partially allowed the appeal, ruling in favor of the assessee on the addition made on diamond jewellery and in favor of the revenue on the surcharge under section 113 of the Income Tax Act. The Court emphasized the importance of factual findings, adherence to legal provisions, and the significance of evidence in tax-related matters. Case-Laws Income Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235206