https://www.taxtmi.com/caselaws?id=773886 ITAT Rajkot ruled in favor of assessee regarding unexplained sales allegedly found in EmmEss-Gold software during survey action. Revenue claimed digital data showed unaccounted gold transactions. However, entries marked '1'/'2' in software represented inward entries only, not quantities. Since no addition was made against V.K. Group (software author) for unaccounted purchases after detailed examination, no basis existed for addition against assessee for alleged unaccounted sales, especially when no incriminating material was found during assessee's search. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773886 ITAT Rajkot ruled in favor of assessee regarding unexplained sales allegedly found in EmmEss-Gold software during survey action. Revenue claimed digital data showed unaccounted gold transactions. However, entries marked '1'/'2' in software represented inward entries only, not quantities. Since no addition was made against V.K. Group (software author) for unaccounted purchases after detailed examination, no basis existed for addition against assessee for alleged unaccounted sales, especially when no incriminating material was found during assessee's search. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773886