https://www.taxtmi.com/caselaws?id=279907 The Tribunal partially allowed the appeal, deleting additions for discrepancies in accounts and cash payments but upheld other additions, including significant unexplained cash deposits totaling Rs. 18,56,644. The jurisdiction of the Assessing Officer under section 143(3) was upheld, and additions under sections 64(1)(iii), 40A(2)(b)/37(1), and 40A(3) were confirmed. The Tribunal affirmed the CIT(A)'s decisions, emphasizing that the wife's qualifications were irrelevant to the disallowed salary and that no estoppel applied in tax matters. en-us Wed, 10 Sep 2014 00:00:00 +0530 Thu, 11 Apr 2019 05:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279907 The Tribunal partially allowed the appeal, deleting additions for discrepancies in accounts and cash payments but upheld other additions, including significant unexplained cash deposits totaling Rs. 18,56,644. The jurisdiction of the Assessing Officer under section 143(3) was upheld, and additions under sections 64(1)(iii), 40A(2)(b)/37(1), and 40A(3) were confirmed. The Tribunal affirmed the CIT(A)'s decisions, emphasizing that the wife's qualifications were irrelevant to the disallowed salary and that no estoppel applied in tax matters. Case-Laws Income Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279907