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1979 (8) TMI 113 - AT - Income TaxExtract: .......es laid down in the case of Kantilal Trikamlal and P. Ranganayaki Ammal and others 1976 CTR (SC) 391 (1976) 105 ITR 92 (SC) clearly applies. Accordingly we uphold the addition of Rs. 15,000 as sustained by the Appl. Contrl. by invoking the provisions of Expln. 2 to s. 2(15) r/w ss. 27 and 10 of the ED Act. 8. In the result, the appeal is dismissed.
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