https://www.taxtmi.com/caselaws?id=239482 The Court allowed the Revenue's appeal, setting aside the set off claimed by the assessee for undisclosed income against miscellaneous receipts. The Court found the assessee failed to provide sufficient evidence to support the set off claim, overturning the Income Tax Appellate Tribunal's decision. The Court ruled in favor of the Revenue, emphasizing the lack of substantial evidence presented by the assessee and the importance of complying with legal requirements in such matters. en-us Thu, 12 Sep 2013 00:00:00 +0530 Fri, 06 Jun 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239482 The Court allowed the Revenue's appeal, setting aside the set off claimed by the assessee for undisclosed income against miscellaneous receipts. The Court found the assessee failed to provide sufficient evidence to support the set off claim, overturning the Income Tax Appellate Tribunal's decision. The Court ruled in favor of the Revenue, emphasizing the lack of substantial evidence presented by the assessee and the importance of complying with legal requirements in such matters. Case-Laws Income Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239482