https://www.taxtmi.com/caselaws?id=61040 The appeal filed by the assessee was partly allowed by the Tribunal. The additions related to consumable stores and medicines and unexplained investment in jewellery were deleted, while disallowances related to telephone expenses and the value of the digital telephone were upheld. The Tribunal dismissed the ground related to generator expenses as it was not pressed. The Third Member's opinion confirmed the deletion of the Rs. 51,600 addition for unexplained investment in jewellery, resolving the difference of opinion between the Members. en-us Fri, 28 Nov 1997 00:00:00 +0530 Mon, 10 Jan 2011 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61040 The appeal filed by the assessee was partly allowed by the Tribunal. The additions related to consumable stores and medicines and unexplained investment in jewellery were deleted, while disallowances related to telephone expenses and the value of the digital telephone were upheld. The Tribunal dismissed the ground related to generator expenses as it was not pressed. The Third Member's opinion confirmed the deletion of the Rs. 51,600 addition for unexplained investment in jewellery, resolving the difference of opinion between the Members. Case-Laws Income Tax Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61040