https://www.taxtmi.com/caselaws?id=55081 The Tribunal upheld the addition of Rs. 3,40,000 as taxable income, ruling that the excess collection made by the assessee was not refundable to customers and constituted income. The Tribunal found the CIT(A) unjustified in deleting the addition and allowed the appeal of the Revenue, restoring the amount of Rs. 3,40,000. en-us Mon, 26 Nov 2001 00:00:00 +0530 Tue, 23 Nov 2010 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55081 The Tribunal upheld the addition of Rs. 3,40,000 as taxable income, ruling that the excess collection made by the assessee was not refundable to customers and constituted income. The Tribunal found the CIT(A) unjustified in deleting the addition and allowed the appeal of the Revenue, restoring the amount of Rs. 3,40,000. Case-Laws Income Tax Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55081