2017 (9) TMI 1713

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..... assessee's cash transactions recorded in terms of rupees in crores. The assessee, however, denied this suggesting that these figures represented the calculations for the purpose of vastu shastra. CIT (Appeals) as well as the Tribunal concurrently held that there was no material suggesting that the figures indicated in loose papers represented assessee's cash transactions. This was thus purely a qu .....

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..... facts in deleting the addition made on account of unexplained investment in properties as per the diaries recovered when the identity of the property has been established and found to be matching in amount with the seized document which could be treated as corroborative evidence? 2. Whether the Appellate Tribunal has erred in law in deleting the addition u/s. 2(22)(e) by holding that no addit .....

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