https://www.taxtmi.com/caselaws?id=16012 The High Court directed a fresh consideration by the Appellate Tribunal, emphasizing the necessity for a detailed investigation to determine the rightful owner of the remitted funds. The Court highlighted the inadequacy of the initial investigation and stressed the importance of establishing ownership conclusively before attributing the funds to the assessee, underscoring the significance of conclusive evidence in establishing ownership before making additions to the assessee's income from undisclosed sources. en-us Thu, 11 Jun 1998 00:00:00 +0530 Mon, 31 Aug 2009 15:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16012 The High Court directed a fresh consideration by the Appellate Tribunal, emphasizing the necessity for a detailed investigation to determine the rightful owner of the remitted funds. The Court highlighted the inadequacy of the initial investigation and stressed the importance of establishing ownership conclusively before attributing the funds to the assessee, underscoring the significance of conclusive evidence in establishing ownership before making additions to the assessee's income from undisclosed sources. Case-Laws Income Tax Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16012