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2014 (1) TMI 1294 - AT - Income TaxDeletion made under the head miscellaneous receipts – Held that:- The assessee has advanced to his brother a sum of Rs.10.00 lakhs on various dates during the financial year 2003-04 and the same was repaid during the current year - This is evident from the statement of accounts and the affidavit filed by the assessee - The Revenue has not produced any material to dispel the findings of the learned CIT (A) – the decision of the CIT (A) upheld and does not call for interference -Decided against Revenue.
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