https://www.taxtmi.com/caselaws?id=284040 The Tribunal ruled in favor of the appellant, directing the ITO to delete the addition of Rs. 46,232 on the value of diamond ornaments due to insufficient evidence provided by the department. The appellant successfully proved the source of acquisition, leading to the unjustified nature of the addition. Consequential relief was ordered regarding the interest charged under sections 139(8) and 215 of the Income-tax Act. en-us Fri, 22 Feb 1991 00:00:00 +0530 Thu, 24 Oct 2019 12:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284040 The Tribunal ruled in favor of the appellant, directing the ITO to delete the addition of Rs. 46,232 on the value of diamond ornaments due to insufficient evidence provided by the department. The appellant successfully proved the source of acquisition, leading to the unjustified nature of the addition. Consequential relief was ordered regarding the interest charged under sections 139(8) and 215 of the Income-tax Act. Case-Laws Income Tax Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284040