https://www.taxtmi.com/caselaws?id=786109 Addition under unexplained cash principles was disallowed where cash deposits in savings accounts traced to the assessee's cash book and to sale proceeds of agricultural produce, and agricultural receipts were accepted in a subsequent assessment year; consequence: addition under the unexplained cash provision set aside. Separately, an addition for alleged undisclosed commission based on Form 26AS was upheld because the profit and loss account showed no commission receipts and the assessee failed to produce creditable evidence that such commission was included in gross turnover; consequence: commission addition confirmed. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786109 Addition under unexplained cash principles was disallowed where cash deposits in savings accounts traced to the assessee's cash book and to sale proceeds of agricultural produce, and agricultural receipts were accepted in a subsequent assessment year; consequence: addition under the unexplained cash provision set aside. Separately, an addition for alleged undisclosed commission based on Form 26AS was upheld because the profit and loss account showed no commission receipts and the assessee failed to produce creditable evidence that such commission was included in gross turnover; consequence: commission addition confirmed. Case-Laws Income Tax Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786109