Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2002 (7) TMI 789 - HC - Income Tax
Extract:
.......ar. In absence of any evidence supporting the claim of the assessee, we find no substance in the case of assessee. It is a case of search. The additions on trading results as well as on the cash credits are made on the material found at the time of search. In the result, we reduce the addition of cash credit from ₹ 1,05,000 to ₹ 85,000.