https://www.taxtmi.com/caselaws?id=27043 The court upheld the Tribunal's decision to add Rs. 5,000 as income from unrecorded cash sales and Rs. 27,000 as income from undisclosed sources. The Tribunal's reliance on evidence, including discrepancies in cash balances and lack of proof regarding stock, supported the additions. The court emphasized the factual basis of the additions and dismissed the application for reference, highlighting the Tribunal's discretion in making additions based on evidence. en-us Mon, 06 May 1985 00:00:00 +0530 Wed, 10 Feb 2010 13:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27043 The court upheld the Tribunal's decision to add Rs. 5,000 as income from unrecorded cash sales and Rs. 27,000 as income from undisclosed sources. The Tribunal's reliance on evidence, including discrepancies in cash balances and lack of proof regarding stock, supported the additions. The court emphasized the factual basis of the additions and dismissed the application for reference, highlighting the Tribunal's discretion in making additions based on evidence. Case-Laws Income Tax Mon, 06 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27043