https://www.taxtmi.com/caselaws?id=432857 The Tribunal upheld the addition of rental income and removal of deficiency in granting statutory deduction. The Commissioner (Appeals) partly deleted the addition related to unexplained deposits but upheld the addition of rental income, directing to allow statutory deduction and TDS credit. The Tribunal found the decision of the Commissioner (Appeals) to be based on facts and material before him, as the assessee failed to establish the source of deposits. The appeal was ultimately dismissed by the Tribunal. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 16 Jan 2023 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432857 The Tribunal upheld the addition of rental income and removal of deficiency in granting statutory deduction. The Commissioner (Appeals) partly deleted the addition related to unexplained deposits but upheld the addition of rental income, directing to allow statutory deduction and TDS credit. The Tribunal found the decision of the Commissioner (Appeals) to be based on facts and material before him, as the assessee failed to establish the source of deposits. The appeal was ultimately dismissed by the Tribunal. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432857