https://www.taxtmi.com/caselaws?id=388025 Cash found during search may be treated as unexplained income where the assessee's explanation is unsupported by reliable documentary evidence and is contradicted by surrounding circumstances. The text notes material inconsistencies in the claimed land-sale advance, absence of the original agreement and receipt, unreliable photocopies, and an unconvincing recovery story. Applying the test of human probabilities and preponderance of probabilities, the explanation was rejected and the cash additions were sustained. en-us Fri, 01 Nov 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388025 Cash found during search may be treated as unexplained income where the assessee's explanation is unsupported by reliable documentary evidence and is contradicted by surrounding circumstances. The text notes material inconsistencies in the claimed land-sale advance, absence of the original agreement and receipt, unreliable photocopies, and an unconvincing recovery story. Applying the test of human probabilities and preponderance of probabilities, the explanation was rejected and the cash additions were sustained. Case-Laws Income Tax Fri, 01 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388025