Dismissing the appeal the court held that the assessee had failed to furnish relevant details to prove source in respect of claim for deduction, Assessing Officer was justified in holding that amount was incurred out of undisclosed sources and making addition. (AY. 2007-08)
Sudarsanan P. S. v. CIT (2021) 283 Taxman 84 (Ker.)(HC)
S. 69C : Unexplained expenditure-Failure to explain the source-Justified in confirming the disallowance.