S. 69 : Un explained investment-Income from undisclosed sources- Non-Resident-Deposit in NRI Accounts–Deletion of addition by the Tribunal based on the evidences–Reversal of the order of Tribunal by the High Court is held to be not valid–Oder of the Tribunal is affirmed. [S.158BB, 260A, Foreign Exchange Regulation Act, 1973, S.13]
Purshottam Khatri v. CIT (2019) 419 ITR 475 / 267 Taxman 503/ ( 2020) 312 CTR 323/ 185 DTR 177 (SC) Editorial : Decision in CIT v Purshottam Khatri (2006) 203 CTR 1/(2007) 290 ITR 260 (MP) (HC ) is reversed.