https://www.taxtmi.com/caselaws?id=60925 The Tribunal allowed the assessee's appeals, canceling the CIT's order under section 263 and deleting the Rs. 48 lakhs addition as unexplained income. The alternative plea for set-off was rejected, and the Rs. 94,601 addition as deemed dividend was dismissed as not pressed. en-us Thu, 25 Jan 1996 00:00:00 +0530 Sat, 08 Jan 2011 16:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60925 The Tribunal allowed the assessee's appeals, canceling the CIT's order under section 263 and deleting the Rs. 48 lakhs addition as unexplained income. The alternative plea for set-off was rejected, and the Rs. 94,601 addition as deemed dividend was dismissed as not pressed. Case-Laws Income Tax Thu, 25 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60925