https://www.taxtmi.com/caselaws?id=258998 The Court dismissed the appeal, emphasizing the importance of thorough documentation to substantiate transactions and income sources adequately. The judgment concluded that the unexplained small denomination demand drafts did not meet the tax-effect threshold for further legal action under Section 260A, resulting in the dismissal of the appeal. en-us Mon, 06 Apr 2015 00:00:00 +0530 Mon, 27 Apr 2015 06:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258998 The Court dismissed the appeal, emphasizing the importance of thorough documentation to substantiate transactions and income sources adequately. The judgment concluded that the unexplained small denomination demand drafts did not meet the tax-effect threshold for further legal action under Section 260A, resulting in the dismissal of the appeal. Case-Laws Income Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258998