https://www.taxtmi.com/caselaws?id=17310 The High Court of Himachal Pradesh affirmed the Tribunal's decision to uphold the addition of Rs. 1,12,275 in an income tax assessment based on a 'kacha bill' acknowledged by the partner of the firm. Despite the factual nature of the issue, the Court supported the Tribunal's stance, emphasizing the partner's acceptance of the bill as genuine, even though it was not part of the official bill books. The Court found the addition justified and answered the referred question affirmatively, in line with the Tribunal's decision. en-us Tue, 29 Apr 1997 00:00:00 +0530 Mon, 21 Sep 2009 14:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17310 The High Court of Himachal Pradesh affirmed the Tribunal's decision to uphold the addition of Rs. 1,12,275 in an income tax assessment based on a 'kacha bill' acknowledged by the partner of the firm. Despite the factual nature of the issue, the Court supported the Tribunal's stance, emphasizing the partner's acceptance of the bill as genuine, even though it was not part of the official bill books. The Court found the addition justified and answered the referred question affirmatively, in line with the Tribunal's decision. Case-Laws Income Tax Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17310