https://www.taxtmi.com/caselaws?id=276872 The Court, comprising Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice H.B. Antani, dismissed the appeal by the revenue, upholding the Tribunal's decision to delete additions of unaccounted net profit and unexplained initial capital. The Court emphasized the lack of evidence linking the income to the assessee and the absence of corroborative evidence, finding no substantial question of law involved in the appeal. en-us Tue, 18 Jan 2011 00:00:00 +0530 Mon, 19 Nov 2018 17:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276872 The Court, comprising Honourable Ms. Justice Harsha Devani and Honourable Mr. Justice H.B. Antani, dismissed the appeal by the revenue, upholding the Tribunal's decision to delete additions of unaccounted net profit and unexplained initial capital. The Court emphasized the lack of evidence linking the income to the assessee and the absence of corroborative evidence, finding no substantial question of law involved in the appeal. Case-Laws Income Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276872