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    <title>2019 (8) TMI 292 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal of the assessee, deleting both the additions of Rs. 25,66,790/- under section 69B for the difference in stock statements and Rs. 55,000/- for low household withdrawals. The tribunal emphasized the importance of consistency, the lack of corroborative evidence for the stock discrepancy, and the sufficiency of household withdrawals considering the family size and additional agricultural income.</description>
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      <link>https://www.taxtmi.com/caselaws?id=384103</link>
      <description>The tribunal allowed the appeal of the assessee, deleting both the additions of Rs. 25,66,790/- under section 69B for the difference in stock statements and Rs. 55,000/- for low household withdrawals. The tribunal emphasized the importance of consistency, the lack of corroborative evidence for the stock discrepancy, and the sufficiency of household withdrawals considering the family size and additional agricultural income.</description>
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