https://www.taxtmi.com/caselaws?id=408161 The Tribunal allowed the appeal, setting aside the lower authorities' orders and deleting the addition of unexplained cash deposits in the joint account. It emphasized the importance of correctly assessing income in the hands of the appropriate person based on evidence and statements provided during the assessment proceedings. en-us Fri, 07 May 2021 00:00:00 +0530 Wed, 02 Jun 2021 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408161 The Tribunal allowed the appeal, setting aside the lower authorities' orders and deleting the addition of unexplained cash deposits in the joint account. It emphasized the importance of correctly assessing income in the hands of the appropriate person based on evidence and statements provided during the assessment proceedings. Case-Laws Income Tax Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408161