https://www.taxtmi.com/caselaws?id=438538 The Tribunal directed the AO to delete the addition of Rs. 11,63,000/- while upholding the addition of Rs. 1,00,000/- related to the alleged gift from the grandmother. The appeal was partly allowed. The Tribunal emphasized that affidavits and factual submissions should not be dismissed based on mere suspicion and that the department must provide concrete evidence to counter the assessee's claims. en-us Mon, 22 May 2023 00:00:00 +0530 Sat, 03 Jun 2023 08:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438538 The Tribunal directed the AO to delete the addition of Rs. 11,63,000/- while upholding the addition of Rs. 1,00,000/- related to the alleged gift from the grandmother. The appeal was partly allowed. The Tribunal emphasized that affidavits and factual submissions should not be dismissed based on mere suspicion and that the department must provide concrete evidence to counter the assessee's claims. Case-Laws Income Tax Mon, 22 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438538