https://www.taxtmi.com/caselaws?id=417638 The tribunal partially allowed the appeal by deleting Rs. 10,00,000 from the unexplained cash addition and Rs. 1,20,000 from the agricultural income addition. The disallowance of depreciation and petrol expenses was overturned. The judgment emphasized the need for substantiating claims and the burden of proof on the assessee in tax matters. en-us Thu, 27 Jan 2022 00:00:00 +0530 Fri, 28 Jan 2022 09:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417638 The tribunal partially allowed the appeal by deleting Rs. 10,00,000 from the unexplained cash addition and Rs. 1,20,000 from the agricultural income addition. The disallowance of depreciation and petrol expenses was overturned. The judgment emphasized the need for substantiating claims and the burden of proof on the assessee in tax matters. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417638