1977 (4) TMI 49 - AT - Income Tax

Summary

The appeal involved the addition of Rs. 2,000 to the professional receipts of a medical practitioner, which was reduced by the AAC. The Tribunal deleted the Rs. 2,000 addition based on past acceptance of receipts. The Tribunal also declined to address excessive motor-car expenses as it was not raised before the AAC. The appeal was partly allowed.