High Court Deletes Salary Addition Due to Lack of Evidence; Revenue's Case Based Solely on Assessee's Wife's Statement u/s 134(2).

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....Addition on salary received - Other than the statement made by the assessee’s wife u/s 134(2) of the Act which has been denied by the assessee, the revenue has not produced any substantial evidence to prove its case - Additions made by the AO deleted - HC....