https://www.taxtmi.com/caselaws?id=303336 The assessee's appeal was allowed, and the Revenue's appeal was dismissed. The disallowance of vehicle expenses and depreciation was partially upheld but reduced, with the issue remanded for fresh adjudication. The addition under section 69B was deemed unjustified due to lack of conclusive evidence, resulting in the deletion of the addition. The Tribunal ruled in favor of the assessee, emphasizing the importance of evidence in invoking section 69B. en-us Fri, 30 Jul 2010 00:00:00 +0530 Fri, 15 Jul 2022 13:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303336 The assessee's appeal was allowed, and the Revenue's appeal was dismissed. The disallowance of vehicle expenses and depreciation was partially upheld but reduced, with the issue remanded for fresh adjudication. The addition under section 69B was deemed unjustified due to lack of conclusive evidence, resulting in the deletion of the addition. The Tribunal ruled in favor of the assessee, emphasizing the importance of evidence in invoking section 69B. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303336