https://www.taxtmi.com/caselaws?id=243143 The appellate tribunal remitted the issue back to the Assessing Officer for fresh consideration, allowing the appeal for statistical purposes. The tribunal emphasized the importance of establishing a clear nexus between the source of the funds and their transfer to the appellant, directing the appellant to provide necessary evidence to substantiate the claim and avoid false entries or explanations. en-us Wed, 15 Jan 2014 00:00:00 +0530 Sun, 26 Jan 2014 18:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243143 The appellate tribunal remitted the issue back to the Assessing Officer for fresh consideration, allowing the appeal for statistical purposes. The tribunal emphasized the importance of establishing a clear nexus between the source of the funds and their transfer to the appellant, directing the appellant to provide necessary evidence to substantiate the claim and avoid false entries or explanations. Case-Laws Income Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243143