https://www.taxtmi.com/caselaws?id=26301 The High Court upheld the Income-tax Officer's addition of Rs. 10,000 as income of the assessee under section 40A(3) of the Income-tax Act for cash payments without satisfactory explanation. The court found the Tribunal's decision reasonable, affirming the Revenue's justification for adding back the amount under rule 6DD(j) of the Income-tax Rules. The court ruled in favor of the Commissioner, denying relief to the assessee for the assessment year 1971-72. en-us Wed, 25 Jul 1984 00:00:00 +0530 Thu, 04 Feb 2010 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26301 The High Court upheld the Income-tax Officer's addition of Rs. 10,000 as income of the assessee under section 40A(3) of the Income-tax Act for cash payments without satisfactory explanation. The court found the Tribunal's decision reasonable, affirming the Revenue's justification for adding back the amount under rule 6DD(j) of the Income-tax Rules. The court ruled in favor of the Commissioner, denying relief to the assessee for the assessment year 1971-72. Case-Laws Income Tax Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26301