https://www.taxtmi.com/caselaws?id=786617 Gifts from near relatives, cash professional receipts and partnership-firm withdrawals constitute identifiable cash sources when supported by reliable corroborative evidence. Donor relationships, gift amounts, addresses, affidavits and gift deeds support the genuineness of relative gifts; later production or notarisation of documents does not alone disprove them. Period-wise receipt details, client identifiers and tax-return records can substantiate cash professional income. Ledger extracts, vouchers, cash-book entries and firm account statements can establish that cash received by partners represents withdrawals from a firm with available cash. Such evidence may prevent treatment of these amounts as unexplained cash solely because supporting material was produced after survey. 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 Gifts from near relatives, cash professional receipts and partnership-firm withdrawals constitute identifiable cash sources when supported by reliable corroborative evidence. Donor relationships, gift amounts, addresses, affidavits and gift deeds support the genuineness of relative gifts; later production or notarisation of documents does not alone disprove them. Period-wise receipt details, client identifiers and tax-return records can substantiate cash professional income. Ledger extracts, vouchers, cash-book entries and firm account statements can establish that cash received by partners represents withdrawals from a firm with available cash. Such evidence may prevent treatment of these amounts as unexplained cash solely because supporting material was produced after survey. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786617