https://www.taxtmi.com/caselaws?id=182982 The Tribunal dismissed the revenue's appeal due to non-maintainability based on the tax effect falling below the permissible limit. The assessee's cross objection challenging the addition of cash repayment was also dismissed as explanations provided were deemed inconsistent and lacked supporting evidence. Consequently, both the revenue's appeal and the assessee's cross objection were dismissed, affirming the addition of cash repayment to income as undisclosed income for Assessment Year 2007-08. en-us Fri, 26 Oct 2012 00:00:00 +0530 Sat, 03 Jun 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182982 The Tribunal dismissed the revenue's appeal due to non-maintainability based on the tax effect falling below the permissible limit. The assessee's cross objection challenging the addition of cash repayment was also dismissed as explanations provided were deemed inconsistent and lacked supporting evidence. Consequently, both the revenue's appeal and the assessee's cross objection were dismissed, affirming the addition of cash repayment to income as undisclosed income for Assessment Year 2007-08. Case-Laws Income Tax Fri, 26 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182982