https://www.taxtmi.com/caselaws?id=32840 The Tribunal upheld the assessment of undisclosed income, except for income from the hotel, which was reduced from Rs.1,00,000 to Rs.75,000. The appellant contested this reduction, arguing it violated provisions of the Income-tax Act. The Court found the addition to undisclosed income from the hotel was legally sustainable, as the appellant failed to provide evidence of low occupancy or maintain proper income records. The Court upheld the Tribunal's decision, dismissing the appeal based on the interpretation of relevant provisions of the Income-tax Act. en-us Fri, 08 Aug 2008 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32840 The Tribunal upheld the assessment of undisclosed income, except for income from the hotel, which was reduced from Rs.1,00,000 to Rs.75,000. The appellant contested this reduction, arguing it violated provisions of the Income-tax Act. The Court found the addition to undisclosed income from the hotel was legally sustainable, as the appellant failed to provide evidence of low occupancy or maintain proper income records. The Court upheld the Tribunal's decision, dismissing the appeal based on the interpretation of relevant provisions of the Income-tax Act. Case-Laws Income Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32840