https://www.taxtmi.com/caselaws?id=180626 The Tribunal upheld the CIT(A)'s decisions in the cases of Shri Alkesh M. Patel, Shri Gaurang P. Patel, and Shri Praful G. Patel, dismissing the Revenue's appeals. The additions of undisclosed income were deleted as the amounts were either already disclosed or meant for business expenses. Additionally, the Tribunal confirmed the correct invocation of jurisdiction under section 153C of the I.T. Act, rejecting the cross-objections raised by the assessees. en-us Fri, 24 Aug 2012 00:00:00 +0530 Wed, 30 Mar 2016 17:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180626 The Tribunal upheld the CIT(A)'s decisions in the cases of Shri Alkesh M. Patel, Shri Gaurang P. Patel, and Shri Praful G. Patel, dismissing the Revenue's appeals. The additions of undisclosed income were deleted as the amounts were either already disclosed or meant for business expenses. Additionally, the Tribunal confirmed the correct invocation of jurisdiction under section 153C of the I.T. Act, rejecting the cross-objections raised by the assessees. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180626