Sudhir S. Mehta v. Dy. CIT (2021) 85 ITR 8 (SN)(Mum) (Trib)

S.69C:Unexplained expenditure — Personal household expenses — Joint family — Expenses reduced by 50 Per Cent.

Tribunal held that  as the assessee is staying in joint family disallowance of personal house hold expenses are restricted by 50 per cent . (AY.2014-15)