Dismissing the appeal of the revenue the Tribunal held that ; when the agreement was not doubted, deletion of addition was held to be justified. ( AY.2012-13)
ITO v. Jagdev Singh. (2018) 169 ITD 334 (Chd) (Trib.)
S. 69A : Unexplained money -Agricultural land – Sale agreement was not doubted, deletion of addition was held to be justified .