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    <title>2015 (9) TMI 660 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal due to the low tax effect and allowed the assessee&#039;s appeal, directing the deletion of the Rs. 2,80,000 addition under Section 69. The Tribunal found that the assessee had adequately explained the source of the deposit, and the authorities failed to disprove the explanation.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal due to the low tax effect and allowed the assessee&#039;s appeal, directing the deletion of the Rs. 2,80,000 addition under Section 69. The Tribunal found that the assessee had adequately explained the source of the deposit, and the authorities failed to disprove the explanation.</description>
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