https://www.taxtmi.com/caselaws?id=437602 The Tribunal condoned the delay in filing the appeal and ruled in favor of the assessee, deleting the addition of Rs. 7,81,648 made under Section 68 of the Income Tax Act. The Revenue failed to disprove the assessee's claim that the cash was accumulated from agricultural activities, leading to the Tribunal concluding in favor of the assessee. en-us Mon, 10 Apr 2023 00:00:00 +0530 Wed, 10 May 2023 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437602 The Tribunal condoned the delay in filing the appeal and ruled in favor of the assessee, deleting the addition of Rs. 7,81,648 made under Section 68 of the Income Tax Act. The Revenue failed to disprove the assessee's claim that the cash was accumulated from agricultural activities, leading to the Tribunal concluding in favor of the assessee. Case-Laws Income Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437602