https://www.taxtmi.com/caselaws?id=36519 The High Court held that the addition of Rs. 10,000 as the assessee's income from undisclosed sources was not justified. The Court found that there was no direct evidence to support the conclusion that the assessee himself incurred the additional expenditure for his marriage out of undisclosed income. The Court emphasized the importance of tangible evidence and a detailed basis for such estimates, cautioning against arbitrary additions based on broad probabilities. The decision favored the assessee, with no order as to costs. en-us Fri, 23 May 1980 00:00:00 +0530 Tue, 22 Sep 2015 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36519 The High Court held that the addition of Rs. 10,000 as the assessee's income from undisclosed sources was not justified. The Court found that there was no direct evidence to support the conclusion that the assessee himself incurred the additional expenditure for his marriage out of undisclosed income. The Court emphasized the importance of tangible evidence and a detailed basis for such estimates, cautioning against arbitrary additions based on broad probabilities. The decision favored the assessee, with no order as to costs. Case-Laws Income Tax Fri, 23 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36519