https://www.taxtmi.com/caselaws?id=439197 The Tribunal allowed the assessee's appeal for the assessment year 2014-15, canceling the additions under Section 40A(3) of the Income Tax Act but sustaining the addition of Rs. 50,000 on account of capital introduced by the proprietor. For the assessment year 2015-16, the appeal was fully allowed, reversing the addition under Section 40A(3). en-us Thu, 15 Jun 2023 00:00:00 +0530 Mon, 19 Jun 2023 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439197 The Tribunal allowed the assessee's appeal for the assessment year 2014-15, canceling the additions under Section 40A(3) of the Income Tax Act but sustaining the addition of Rs. 50,000 on account of capital introduced by the proprietor. For the assessment year 2015-16, the appeal was fully allowed, reversing the addition under Section 40A(3). Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439197