https://www.taxtmi.com/caselaws?id=58704 The Appellate Tribunal ruled in favor of the assessee, finding satisfactory explanations for the disputed cash deposits in the capital account for the assessment years 1971-72 and 1972-73. The additions made by the Assessing Officer were deleted for the respective years, except for the Rs. 3,000 addition in the assessment year 1971-72, which was upheld. As a result, the appeal for the assessment year 1971-72 was partially allowed, while the appeal for 1972-73 was fully allowed. en-us Tue, 28 Feb 1978 00:00:00 +0530 Tue, 21 Dec 2010 16:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58704 The Appellate Tribunal ruled in favor of the assessee, finding satisfactory explanations for the disputed cash deposits in the capital account for the assessment years 1971-72 and 1972-73. The additions made by the Assessing Officer were deleted for the respective years, except for the Rs. 3,000 addition in the assessment year 1971-72, which was upheld. As a result, the appeal for the assessment year 1971-72 was partially allowed, while the appeal for 1972-73 was fully allowed. Case-Laws Income Tax Tue, 28 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58704