https://www.taxtmi.com/caselaws?id=786617 Where relationship, quantum and corroborative documentary evidence establish gifts from near relatives, cash professional receipts and partnership withdrawals as identifiable sources, such receipts cannot be treated as unexplained cash merely because supporting documents were produced after a survey; the article explains that notarized gift deeds, affidavits, recipient particulars, income-tax return acknowledgments, ledger extracts, payment vouchers and firm accounts suffice to substantiate genuineness and source. The operative effect is deletion of unexplained cash additions relating to gifts, professional cash receipts and partner withdrawals and acceptance of those amounts as genuine for tax assessment purposes. en-us Thu, 12 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786617 Where relationship, quantum and corroborative documentary evidence establish gifts from near relatives, cash professional receipts and partnership withdrawals as identifiable sources, such receipts cannot be treated as unexplained cash merely because supporting documents were produced after a survey; the article explains that notarized gift deeds, affidavits, recipient particulars, income-tax return acknowledgments, ledger extracts, payment vouchers and firm accounts suffice to substantiate genuineness and source. The operative effect is deletion of unexplained cash additions relating to gifts, professional cash receipts and partner withdrawals and acceptance of those amounts as genuine for tax assessment purposes. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786617