https://www.taxtmi.com/caselaws?id=11219 The court upheld the Commissioner's decision to delete additions of unexplained investments in stocks and packing material, citing discrepancies in valuation methods and lack of concrete evidence. The Tribunal found no substantial legal question as the additions were estimated without solid proof, supporting the assessee's detailed reconciliation over the Revenue's arguments. The court dismissed the appeal, emphasizing the absence of substantial legal queries arising from the Tribunal's order. en-us Wed, 30 Jul 2003 00:00:00 +0530 Sun, 02 Aug 2009 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11219 The court upheld the Commissioner's decision to delete additions of unexplained investments in stocks and packing material, citing discrepancies in valuation methods and lack of concrete evidence. The Tribunal found no substantial legal question as the additions were estimated without solid proof, supporting the assessee's detailed reconciliation over the Revenue's arguments. The court dismissed the appeal, emphasizing the absence of substantial legal queries arising from the Tribunal's order. Case-Laws Income Tax Wed, 30 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11219