https://www.taxtmi.com/caselaws?id=179421 The Tribunal partially allowed the appeals by deleting additions under sections 68 and 69A, classifying income as long-term capital gains, and granting exemption under section 54F. The addition for unexplained investment in jewelry was confirmed, and the levy of interest under section 234B was upheld. The Tribunal found the additions under sections 68 and 69A lacked corroborative evidence and accepted the assessee's status as an investor for income classification purposes. en-us Wed, 15 Jun 2011 00:00:00 +0530 Tue, 01 Mar 2016 14:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179421 The Tribunal partially allowed the appeals by deleting additions under sections 68 and 69A, classifying income as long-term capital gains, and granting exemption under section 54F. The addition for unexplained investment in jewelry was confirmed, and the levy of interest under section 234B was upheld. The Tribunal found the additions under sections 68 and 69A lacked corroborative evidence and accepted the assessee's status as an investor for income classification purposes. Case-Laws Income Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179421