https://www.taxtmi.com/caselaws?id=761250 Uncorroborated digital files recovered from a partner's mobile phone could not support additions as unexplained expenditure because their authenticity was not established, the invoice images were not independently verified, and no enquiry was made with customs, shipping agents, suppliers, or the books of account; the additions were deleted. An undated Excel list of alleged sundry debtors also could not sustain an addition as unexplained money because it was not linked to the assessee, bore no date, and was unsupported by independent enquiry or corroborative evidence of unaccounted sales or purchases; that addition was deleted. The decision treats such loose or dumb documents as insufficient by themselves for tax additions. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 06 Nov 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761250 Uncorroborated digital files recovered from a partner's mobile phone could not support additions as unexplained expenditure because their authenticity was not established, the invoice images were not independently verified, and no enquiry was made with customs, shipping agents, suppliers, or the books of account; the additions were deleted. An undated Excel list of alleged sundry debtors also could not sustain an addition as unexplained money because it was not linked to the assessee, bore no date, and was unsupported by independent enquiry or corroborative evidence of unaccounted sales or purchases; that addition was deleted. The decision treats such loose or dumb documents as insufficient by themselves for tax additions. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761250