https://www.taxtmi.com/highlights?id=71971 Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for making additions particularly, even after taking backup of the i-phone, no sms/communication was found which remotely indicate that the assessee had transactions with the Param Properties, as written in these documents. - AT en-us Wed, 13 Sep 2023 10:28:41 +0530 Wed, 13 Sep 2023 10:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71971 Unexplained cash payment and cash receipts - Scope of third party evidence - Storing of assessee’s telephone number in other person’s phone cannot be made the basis for making additions particularly, even after taking backup of the i-phone, no sms/communication was found which remotely indicate that the assessee had transactions with the Param Properties, as written in these documents. - AT Highlights Income Tax Wed, 13 Sep 2023 10:28:41 +0530 https://www.taxtmi.com/highlights?id=71971