https://www.taxtmi.com/caselaws?id=14300 The High Court upheld the Tribunal's decisions on both issues involving the assessment of income from other sources and property. It emphasized the necessity of proving the source of funds in benami transactions and concluded that factual findings should not be disturbed without evidence. The Court ruled in favor of the Department, stating that income from property owned by the assessee should be included in their taxable income for the relevant years. en-us Wed, 14 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 11:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14300 The High Court upheld the Tribunal's decisions on both issues involving the assessment of income from other sources and property. It emphasized the necessity of proving the source of funds in benami transactions and concluded that factual findings should not be disturbed without evidence. The Court ruled in favor of the Department, stating that income from property owned by the assessee should be included in their taxable income for the relevant years. Case-Laws Income Tax Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14300