https://www.taxtmi.com/caselaws?id=785583 When departmental data allegedly showing under-reported turnover is confronted, the assessing officer must conduct independent enquiries if the assessee disputes and furnishes contrary evidence; therefore differential reflected in third-party data cannot alone sustain additions, and additions based on such data were disallowed. Advances received treated as taxable services must be recognised as revenue only on consummation of sale; accordingly sale booked on conveyance deed had no service tax impact and was accepted. Payments subject to reverse charge are not part of assessee turnover and were excluded after reconciliation of service returns with books. Large cash deposits during demonetisation were explained by prior withdrawals and cash-book entries, and the explanation was accepted. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785583 When departmental data allegedly showing under-reported turnover is confronted, the assessing officer must conduct independent enquiries if the assessee disputes and furnishes contrary evidence; therefore differential reflected in third-party data cannot alone sustain additions, and additions based on such data were disallowed. Advances received treated as taxable services must be recognised as revenue only on consummation of sale; accordingly sale booked on conveyance deed had no service tax impact and was accepted. Payments subject to reverse charge are not part of assessee turnover and were excluded after reconciliation of service returns with books. Large cash deposits during demonetisation were explained by prior withdrawals and cash-book entries, and the explanation was accepted. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785583