Dismissing the appeal of the revenue the Tribunal held that when the source of payment was not doubted, deletion of payment was held to be justified.(AY. 2011-12)
ITO v. Atmiya Infrastructure. (2021) 190 ITD 11 (Ahd.)(Trib.)
S. 69 : Unexplained investments-Purchase of immoveable property-Source of investment is not doubted-Addition is held to be not valid.