https://www.taxtmi.com/caselaws?id=785787 Reopening of assessment challenged additions for unexplained cash deposits; tribunal found bank statements showed the assessee's account used by a relative to collect and remit labourers' funds, establishing the deposits as the relative's business receipts rather than the assessee's personal income. The tribunal accepted a per-instrument commission model and upheld commission income shown by the assessee at Rs. 40 per transaction as reasonable. Because such commission income was offered to tax, no further income addition was warranted and the assessee's appeal was allowed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785787 Reopening of assessment challenged additions for unexplained cash deposits; tribunal found bank statements showed the assessee's account used by a relative to collect and remit labourers' funds, establishing the deposits as the relative's business receipts rather than the assessee's personal income. The tribunal accepted a per-instrument commission model and upheld commission income shown by the assessee at Rs. 40 per transaction as reasonable. Because such commission income was offered to tax, no further income addition was warranted and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785787