https://www.taxtmi.com/caselaws?id=27602 HC held the Tribunal's finding that the cash receipt constituted undisclosed income was not supported by evidence. The court excluded oral statements obtained without cross-examination and found the sole written acknowledgment undated and therefore unreliable. As the supply of goods and cash payment were admitted, and the only dispute concerned the payment date - which the revenue failed to establish - the conclusion of income from undisclosed sources could not stand. The reference question was answered in the negative. en-us Mon, 06 Feb 1984 00:00:00 +0530 Thu, 30 Oct 2025 21:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27602 HC held the Tribunal's finding that the cash receipt constituted undisclosed income was not supported by evidence. The court excluded oral statements obtained without cross-examination and found the sole written acknowledgment undated and therefore unreliable. As the supply of goods and cash payment were admitted, and the only dispute concerned the payment date - which the revenue failed to establish - the conclusion of income from undisclosed sources could not stand. The reference question was answered in the negative. Case-Laws Income Tax Mon, 06 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27602