https://www.taxtmi.com/caselaws?id=9902 The High Court upheld the Tribunal's decision, emphasizing the appellant's failure to prove the genuineness of the credit transaction and the alleged creditor's capacity. The Court's analysis focused on established legal principles regarding the burden of proof on the assessee and the limitations of appellate jurisdiction in challenging factual findings. en-us Mon, 17 Apr 2006 00:00:00 +0530 Thu, 02 Jul 2009 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9902 The High Court upheld the Tribunal's decision, emphasizing the appellant's failure to prove the genuineness of the credit transaction and the alleged creditor's capacity. The Court's analysis focused on established legal principles regarding the burden of proof on the assessee and the limitations of appellate jurisdiction in challenging factual findings. Case-Laws Income Tax Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9902