Ashwin S. Mehta v. ACIT (2019) 70 ITR 234 (Mum.)(Trib.)

S. 69C : Unexplained expenditure–House hold expenses–Joint family- Addition is retracted to 50% of the expenditure.

Considering the joint family status addition in respect of household expenses is restricted to  50% of the expenditure. (AY.2009 -10)