https://www.taxtmi.com/caselaws?id=56171 The Tribunal held that there was a lack of direct and convincing documentary evidence to establish that the assessee received brokerage income from certain firms, directing the deletion of additions made for assessment years 1982-83 and 1983-84. Regarding the genuineness of gifts received by the assessee and family members, the matter was remanded to the Appellate Commissioner for reconsideration based on evidence presented. The Accountant Member confirmed the additions of brokerage income, while the Third Member agreed with the deletion of such additions and remand of the gifts issue. The appeals were partly allowed for statistical purposes. en-us Mon, 12 Jun 1995 00:00:00 +0530 Mon, 24 Jun 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56171 The Tribunal held that there was a lack of direct and convincing documentary evidence to establish that the assessee received brokerage income from certain firms, directing the deletion of additions made for assessment years 1982-83 and 1983-84. Regarding the genuineness of gifts received by the assessee and family members, the matter was remanded to the Appellate Commissioner for reconsideration based on evidence presented. The Accountant Member confirmed the additions of brokerage income, while the Third Member agreed with the deletion of such additions and remand of the gifts issue. The appeals were partly allowed for statistical purposes. Case-Laws Income Tax Mon, 12 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56171