https://www.taxtmi.com/caselaws?id=204640 Computerised cash books maintained in the regular course may be treated as books of account and relied on to explain cash found during search if supported by contemporaneous material and not disproved. Disputed memorandum-based cash claims required fresh verification of witnesses and evidence, while agricultural income claims were accepted only to the extent supported by proof of land-related accumulation. Additions based on lockers, family accounts and aliases depended on ownership and financial capacity; some were deleted, and a benami account addition was retained subject to peak and set-off. Tyre and tube expenditure was deleted, but foreign travel and liquor benefits were sustained, and no separate general estimation of professional receipts was warranted. en-us Mon, 31 Aug 2009 00:00:00 +0530 Mon, 13 Jun 2016 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204640 Computerised cash books maintained in the regular course may be treated as books of account and relied on to explain cash found during search if supported by contemporaneous material and not disproved. Disputed memorandum-based cash claims required fresh verification of witnesses and evidence, while agricultural income claims were accepted only to the extent supported by proof of land-related accumulation. Additions based on lockers, family accounts and aliases depended on ownership and financial capacity; some were deleted, and a benami account addition was retained subject to peak and set-off. Tyre and tube expenditure was deleted, but foreign travel and liquor benefits were sustained, and no separate general estimation of professional receipts was warranted. Case-Laws Income Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204640