https://www.taxtmi.com/caselaws?id=12030 The court dismissed the appeal, upholding the addition of unaccounted income in the appellant's assessment. The appellant's explanations were rejected at all levels, with authorities finding the account books incomplete and suggestive of income suppression. Despite the appellant's arguments, the Tribunal affirmed the lower authorities' decisions, emphasizing the appellant's failure to establish the sources of the credited amounts. The court also disregarded the appellant's belated claim regarding the credits' origins in earlier years, citing lack of merit and relevant legal precedents. en-us Thu, 17 Oct 2002 00:00:00 +0530 Mon, 15 Feb 2010 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12030 The court dismissed the appeal, upholding the addition of unaccounted income in the appellant's assessment. The appellant's explanations were rejected at all levels, with authorities finding the account books incomplete and suggestive of income suppression. Despite the appellant's arguments, the Tribunal affirmed the lower authorities' decisions, emphasizing the appellant's failure to establish the sources of the credited amounts. The court also disregarded the appellant's belated claim regarding the credits' origins in earlier years, citing lack of merit and relevant legal precedents. Case-Laws Income Tax Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12030