https://www.taxtmi.com/caselaws?id=28091 The High Court held that the amount of Rs. 72,000 shown in the capital account should have been added to the income under section 68 of the Income Tax Act. The Tribunal's decision to delete this inclusion was deemed unjustified, and the Court ruled in favor of the Revenue. en-us Mon, 09 Mar 1981 00:00:00 +0530 Fri, 19 Feb 2010 10:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28091 The High Court held that the amount of Rs. 72,000 shown in the capital account should have been added to the income under section 68 of the Income Tax Act. The Tribunal's decision to delete this inclusion was deemed unjustified, and the Court ruled in favor of the Revenue. Case-Laws Income Tax Mon, 09 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28091