https://www.taxtmi.com/caselaws?id=11367 Addition under section 69C in block assessment was upheld where the record from search supported the inference of unexplained expenditure. The Tribunal treated the sums linked to grah pravesh, family deaths, births, and marriage expenses as justified on the facts, relying on the family status and the jewellery and cash found during search. The Court noted that the additions were based on appreciation of the relevant material and could not be said to have been made without evidence or without consideration of the record, so the challenge failed. en-us Fri, 18 Apr 2003 00:00:00 +0530 Fri, 07 Aug 2009 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11367 Addition under section 69C in block assessment was upheld where the record from search supported the inference of unexplained expenditure. The Tribunal treated the sums linked to grah pravesh, family deaths, births, and marriage expenses as justified on the facts, relying on the family status and the jewellery and cash found during search. The Court noted that the additions were based on appreciation of the relevant material and could not be said to have been made without evidence or without consideration of the record, so the challenge failed. Case-Laws Income Tax Fri, 18 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11367