https://www.taxtmi.com/caselaws?id=785446 Dispute concerned additions under the cash-payment limitation and additions based on uncorroborated electronic messages. On the cash-payment limitation, tribunal found AOs reliance on a section 131 statement misplaced, observed transporters accounts and an affidavit showing payments were made directly to individual drivers and that no single-driver cash receipt exceeded the statutory limit, and therefore deleted the addition. On additions from mobile-phone messages and unrecorded cash purchases, tribunal held that the messages were unauthenticated, no recipient was examined, no incriminating material was seized and books were not rejected, so additions based solely on those messages were deleted. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785446 Dispute concerned additions under the cash-payment limitation and additions based on uncorroborated electronic messages. On the cash-payment limitation, tribunal found AOs reliance on a section 131 statement misplaced, observed transporters accounts and an affidavit showing payments were made directly to individual drivers and that no single-driver cash receipt exceeded the statutory limit, and therefore deleted the addition. On additions from mobile-phone messages and unrecorded cash purchases, tribunal held that the messages were unauthenticated, no recipient was examined, no incriminating material was seized and books were not rejected, so additions based solely on those messages were deleted. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785446