https://www.taxtmi.com/caselaws?id=245227 The appeal was allowed by the Appellate Tribunal based on the principle that the opening balance cannot be disturbed in the current assessment year, emphasizing the importance of evidence and past precedents in determining income claims. en-us Thu, 08 Aug 2013 00:00:00 +0530 Mon, 24 Mar 2014 14:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245227 The appeal was allowed by the Appellate Tribunal based on the principle that the opening balance cannot be disturbed in the current assessment year, emphasizing the importance of evidence and past precedents in determining income claims. Case-Laws Income Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245227