https://www.taxtmi.com/caselaws?id=21312 The court upheld the addition of Rs. 5,000 to the assessee's income for unaccounted expenditure during a trip to Kashmir, reducing the initial amount added by the Income-tax Officer. The court found the expenses disclosed were insufficient, considering the family size and nature of the trip. Section 69C of the Income-tax Act was deemed applicable as the assessee's explanation was not accepted. The court affirmed the Tribunal's decision, ruling in favor of the department and justifying the Rs. 5,000 addition for unexplained expenses. No costs were awarded. en-us Wed, 28 Oct 1992 00:00:00 +0530 Sat, 21 Nov 2009 14:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21312 The court upheld the addition of Rs. 5,000 to the assessee's income for unaccounted expenditure during a trip to Kashmir, reducing the initial amount added by the Income-tax Officer. The court found the expenses disclosed were insufficient, considering the family size and nature of the trip. Section 69C of the Income-tax Act was deemed applicable as the assessee's explanation was not accepted. The court affirmed the Tribunal's decision, ruling in favor of the department and justifying the Rs. 5,000 addition for unexplained expenses. No costs were awarded. Case-Laws Income Tax Wed, 28 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21312