https://www.taxtmi.com/caselaws?id=55020 The Tribunal allowed the appeal, deleting the addition under section 69 of the Income Tax Act. The additional ground on charging of interest was rejected as the representative chose not to press it. The Tribunal held that section 69 could not be invoked in this case, considering the agricultural income of the assessee and his brothers as the only source. en-us Fri, 05 Jul 2002 00:00:00 +0530 Tue, 23 Nov 2010 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55020 The Tribunal allowed the appeal, deleting the addition under section 69 of the Income Tax Act. The additional ground on charging of interest was rejected as the representative chose not to press it. The Tribunal held that section 69 could not be invoked in this case, considering the agricultural income of the assessee and his brothers as the only source. Case-Laws Income Tax Fri, 05 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55020