https://www.taxtmi.com/caselaws?id=190149 The High Court condoned a 59-day delay in refiling the appeal under section 260A of the Income-tax Act, 1961. The Tribunal's rejection of the additional evidence application was upheld, citing lack of confirmation and attempts to fabricate evidence. The Tribunal confirmed the addition of unexplained cash credits and upheld the treatment of income from trading in shares as business income. The High Court dismissed the appeal, finding the Tribunal's decision reasonable and based on proper evidence evaluation, leading to the appeal's dismissal. en-us Thu, 07 Apr 2016 00:00:00 +0530 Wed, 08 Feb 2017 09:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190149 The High Court condoned a 59-day delay in refiling the appeal under section 260A of the Income-tax Act, 1961. The Tribunal's rejection of the additional evidence application was upheld, citing lack of confirmation and attempts to fabricate evidence. The Tribunal confirmed the addition of unexplained cash credits and upheld the treatment of income from trading in shares as business income. The High Court dismissed the appeal, finding the Tribunal's decision reasonable and based on proper evidence evaluation, leading to the appeal's dismissal. Case-Laws Income Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190149