| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Madras High Court (India) | 2002 | COMMISSIONER OF INCOME-TAX Vs N. SWAMY |
Indian Income Tax Act, 1961 |
Income from undisclosed sources |
Income from undisclosed sources--Addition due to difference between value of stock as recorded in books and as found in declaration to bank for getting overdraft/Burden of proof on Revenue/-Could not be discharged by merely referring to statement of assessee given to third party/--Addition deleted.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Madras High Court (India) | 2002 | COMMISSIONER OF INCOME-TAX Vs N. SWAMY |
Indian Income Tax Act, 1961 |
Income from undisclosed sources |