https://www.taxtmi.com/caselaws?id=61104 The Tribunal upheld the AAC's decision, ruling that the addition of Rs. 20,000 to the assessee's income under Section 69 of the Income Tax Act was not justified. It was found that the wife had adequate income and savings from her tailoring work to gift the amount, leading to the dismissal of the appeal. The Rs. 20,000 was deemed not taxable as part of the assessee's income. en-us Tue, 17 Apr 1979 00:00:00 +0530 Mon, 10 Jan 2011 18:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61104 The Tribunal upheld the AAC's decision, ruling that the addition of Rs. 20,000 to the assessee's income under Section 69 of the Income Tax Act was not justified. It was found that the wife had adequate income and savings from her tailoring work to gift the amount, leading to the dismissal of the appeal. The Rs. 20,000 was deemed not taxable as part of the assessee's income. Case-Laws Income Tax Tue, 17 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61104