https://www.taxtmi.com/caselaws?id=180570 Primary evidence from the assessee shifted the burden to the Revenue, so additions based only on a third party's non-verification, without summons or cross-examination, were deleted. Renovation/capital gain additions were also deleted because purchase bills were produced and the Inspector's report was not fairly put to rebuttal. Unexplained cash credits were not sustained once confirmations, affidavits, names, and addresses were filed and the department did not complete effective verification. TDS-related disallowances on shipping commission, non-resident commission, and shipping charges were deleted because the payments were held outside the applicable withholding regime on the facts found. The household withdrawal addition was only partly sustained and reduced. en-us Fri, 23 Sep 2011 00:00:00 +0530 Tue, 29 Mar 2016 18:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180570 Primary evidence from the assessee shifted the burden to the Revenue, so additions based only on a third party's non-verification, without summons or cross-examination, were deleted. Renovation/capital gain additions were also deleted because purchase bills were produced and the Inspector's report was not fairly put to rebuttal. Unexplained cash credits were not sustained once confirmations, affidavits, names, and addresses were filed and the department did not complete effective verification. TDS-related disallowances on shipping commission, non-resident commission, and shipping charges were deleted because the payments were held outside the applicable withholding regime on the facts found. The household withdrawal addition was only partly sustained and reduced. Case-Laws Income Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180570