https://www.taxtmi.com/caselaws?id=56892 The ITAT allowed the appeal for the assessment year 1976-77 and partly allowed the appeal for the assessment year 1975-76. It deleted the additions made to the trading results, interest income, and total income related to the loan for house construction. The judgment stressed the significance of considering past history, maintaining proper records, and ensuring findings are supported by concrete evidence in tax assessments. en-us Sat, 21 Feb 1981 00:00:00 +0530 Tue, 07 Dec 2010 12:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56892 The ITAT allowed the appeal for the assessment year 1976-77 and partly allowed the appeal for the assessment year 1975-76. It deleted the additions made to the trading results, interest income, and total income related to the loan for house construction. The judgment stressed the significance of considering past history, maintaining proper records, and ensuring findings are supported by concrete evidence in tax assessments. Case-Laws Income Tax Sat, 21 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56892