https://www.taxtmi.com/caselaws?id=287266 The Tribunal partly allowed the appeals, deleting additions for low household withdrawals due to lack of evidence from the Revenue, while confirming additions for payment of electricity bills as the assessee failed to provide substantial proof. Consistency was maintained in subsequent years. The Tribunal emphasized the burden of proof on the Revenue under section 69 of the Act and the necessity for the assessee to substantiate expenses. en-us Thu, 28 Apr 2016 00:00:00 +0530 Tue, 07 Apr 2020 09:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287266 The Tribunal partly allowed the appeals, deleting additions for low household withdrawals due to lack of evidence from the Revenue, while confirming additions for payment of electricity bills as the assessee failed to provide substantial proof. Consistency was maintained in subsequent years. The Tribunal emphasized the burden of proof on the Revenue under section 69 of the Act and the necessity for the assessee to substantiate expenses. Case-Laws Income Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287266