https://www.taxtmi.com/caselaws?id=185440 The Tribunal upheld the deletion of Rs. 6,60,00,000 as undisclosed income, emphasizing the necessity of reliable material to justify additions representing undisclosed income. The Commissioner of Income Tax (Appeals) played a pivotal role in deleting the addition, stressing the importance of concrete evidence. The Tribunal concurred with the CIT(A) that the addition lacked supporting evidence beyond the seized e-mail, leading to the dismissal of the Revenue's appeal under Section 260A of the Income-tax Act, 1961. en-us Fri, 18 Oct 2013 00:00:00 +0530 Thu, 03 Nov 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185440 The Tribunal upheld the deletion of Rs. 6,60,00,000 as undisclosed income, emphasizing the necessity of reliable material to justify additions representing undisclosed income. The Commissioner of Income Tax (Appeals) played a pivotal role in deleting the addition, stressing the importance of concrete evidence. The Tribunal concurred with the CIT(A) that the addition lacked supporting evidence beyond the seized e-mail, leading to the dismissal of the Revenue's appeal under Section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185440