https://www.taxtmi.com/caselaws?id=347915 Addition under section 69A was supported by material linking the cash to the assessee, not by the police statement under section 161 alone. The sworn statement of the angadia firm's partner, the transaction receipt, and surrounding circumstances, including the misappropriation complaint, provided independent evidentiary support that the cash belonged to the assessee. The dispute was treated as one of evidence appreciation rather than a substantial question of law, and the addition was upheld. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 13 Sep 2017 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347915 Addition under section 69A was supported by material linking the cash to the assessee, not by the police statement under section 161 alone. The sworn statement of the angadia firm's partner, the transaction receipt, and surrounding circumstances, including the misappropriation complaint, provided independent evidentiary support that the cash belonged to the assessee. The dispute was treated as one of evidence appreciation rather than a substantial question of law, and the addition was upheld. Case-Laws Income Tax Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347915