https://www.taxtmi.com/caselaws?id=786548 Contemporaneous documentary proof tracing foreign exhibition sales receipts to the assessee's bank account-Invoices, shipping bills, airway bills, bank advices, customs/packing lists and intermediary confirmations-satisfied the statutory standard to explain credits under the law on unexplained cash credits, and additions based on suspicion were rejected; consequence: the addition under the relevant tax provisions was deleted. Separately, documents relied on at appeal were found to have been placed before the Assessing Officer contemporaneously, so admission or reliance did not breach rules on evidence admission or principles of natural justice, and the appellate order stands. en-us Wed, 11 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786548 Contemporaneous documentary proof tracing foreign exhibition sales receipts to the assessee's bank account-Invoices, shipping bills, airway bills, bank advices, customs/packing lists and intermediary confirmations-satisfied the statutory standard to explain credits under the law on unexplained cash credits, and additions based on suspicion were rejected; consequence: the addition under the relevant tax provisions was deleted. Separately, documents relied on at appeal were found to have been placed before the Assessing Officer contemporaneously, so admission or reliance did not breach rules on evidence admission or principles of natural justice, and the appellate order stands. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786548