https://www.taxtmi.com/caselaws?id=2972 Additions based on alleged collections for mining licences were sent back for fresh consideration because the enquiry was incomplete and cross-examination was not afforded, but the seized material was not disregarded entirely. On the remaining issues, the Court upheld deletion of additions where cash was explained as Association collections, family-member investments were already separately dealt with, trust-related deposits lacked proof of the assessee's personal role, marriage gifts and expenses were supported by surrounding material, alleged foreign commission was not proved to have been received, foreign currency was linked to a third party, and fixed deposits in another person's name lacked a basis for assessment in the assessee's hands. en-us Mon, 03 Sep 2007 00:00:00 +0530 Tue, 14 Jun 2011 04:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2972 Additions based on alleged collections for mining licences were sent back for fresh consideration because the enquiry was incomplete and cross-examination was not afforded, but the seized material was not disregarded entirely. On the remaining issues, the Court upheld deletion of additions where cash was explained as Association collections, family-member investments were already separately dealt with, trust-related deposits lacked proof of the assessee's personal role, marriage gifts and expenses were supported by surrounding material, alleged foreign commission was not proved to have been received, foreign currency was linked to a third party, and fixed deposits in another person's name lacked a basis for assessment in the assessee's hands. Case-Laws Income Tax Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2972