https://www.taxtmi.com/caselaws?id=258378 The Tribunal remitted issues back to the Commissioner of Income-tax (Appeals) for re-adjudication due to procedural lapses in admitting additional evidence. The acceptance of gifts and advances as income varied, with some deletions and confirmations by the CIT(A) upheld by the Tribunal. Treatment of professional receipts and unexplained credits differed across assessment years, with some additions upheld and others deleted. In the computation of capital gains, various sub-issues were addressed, leading to partial allowances and dismissals for statistical purposes in some cases. en-us Fri, 08 Aug 2014 00:00:00 +0530 Wed, 08 Apr 2015 06:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258378 The Tribunal remitted issues back to the Commissioner of Income-tax (Appeals) for re-adjudication due to procedural lapses in admitting additional evidence. The acceptance of gifts and advances as income varied, with some deletions and confirmations by the CIT(A) upheld by the Tribunal. Treatment of professional receipts and unexplained credits differed across assessment years, with some additions upheld and others deleted. In the computation of capital gains, various sub-issues were addressed, leading to partial allowances and dismissals for statistical purposes in some cases. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258378