https://www.taxtmi.com/caselaws?id=380385 The Tribunal partially allowed the appeal by deleting the addition under section 68, as it held that section 68 applies to sums found credited in the books of the assessee, not to cash deposits in a savings account. The Tribunal set aside the addition and allowed the appellant's appeal partially, ruling in favor of the appellant based on the interpretation of the law. en-us Thu, 10 Jan 2019 00:00:00 +0530 Mon, 20 May 2019 07:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380385 The Tribunal partially allowed the appeal by deleting the addition under section 68, as it held that section 68 applies to sums found credited in the books of the assessee, not to cash deposits in a savings account. The Tribunal set aside the addition and allowed the appellant's appeal partially, ruling in favor of the appellant based on the interpretation of the law. Case-Laws Income Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380385