https://www.taxtmi.com/caselaws?id=20793 The Income-tax Appellate Tribunal held that the addition to the declared income cannot be made solely because no deduction was claimed for the cost of land. The Tribunal dismissed the appeal by the Income-tax Officer, emphasizing the lack of evidence regarding the payment of the amount claimed by the assessee. The court directed the Tribunal to refer the raised question to the court for further consideration, clarifying that the added amount was treated as undisclosed income, not disallowed exemption. en-us Fri, 24 Jul 1992 00:00:00 +0530 Tue, 17 Nov 2009 12:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20793 The Income-tax Appellate Tribunal held that the addition to the declared income cannot be made solely because no deduction was claimed for the cost of land. The Tribunal dismissed the appeal by the Income-tax Officer, emphasizing the lack of evidence regarding the payment of the amount claimed by the assessee. The court directed the Tribunal to refer the raised question to the court for further consideration, clarifying that the added amount was treated as undisclosed income, not disallowed exemption. Case-Laws Income Tax Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20793