https://www.taxtmi.com/caselaws?id=28261 The High Court of Madhya Pradesh upheld the Tribunal's decision to include interest in the appellant's income despite affidavits stating otherwise. The Court found the affidavits unreliable based on other evidence and ruled in favor of the Department, emphasizing the need for the appellant to prove that interest did not accrue. The decision was based on the overall evidence on record, affirming the Tribunal's finding and denying the appellant's challenge. en-us Tue, 27 Jul 1982 00:00:00 +0530 Wed, 14 Oct 2015 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28261 The High Court of Madhya Pradesh upheld the Tribunal's decision to include interest in the appellant's income despite affidavits stating otherwise. The Court found the affidavits unreliable based on other evidence and ruled in favor of the Department, emphasizing the need for the appellant to prove that interest did not accrue. The decision was based on the overall evidence on record, affirming the Tribunal's finding and denying the appellant's challenge. Case-Laws Income Tax Tue, 27 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28261