https://www.taxtmi.com/caselaws?id=787297 Seized documents containing intermingled cheque and cash entries may constitute reliable evidence where cheque entries correspond with the assessee's or related entity's books and bank records. The presumption applicable to seized material and the civil standard of preponderance of probabilities place an evidentiary burden on the assessee to satisfactorily explain cash entries. Unrebutted cash payments may be treated as unexplained expenditure under sections 69 and 69C, with section 115BBE applied where appropriate. Additions may therefore be sustained when corroborated seized entries establish unexplained cash payments and the assessee does not establish their source or genuineness. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 27 Feb 2026 15:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787297 Seized documents containing intermingled cheque and cash entries may constitute reliable evidence where cheque entries correspond with the assessee's or related entity's books and bank records. The presumption applicable to seized material and the civil standard of preponderance of probabilities place an evidentiary burden on the assessee to satisfactorily explain cash entries. Unrebutted cash payments may be treated as unexplained expenditure under sections 69 and 69C, with section 115BBE applied where appropriate. Additions may therefore be sustained when corroborated seized entries establish unexplained cash payments and the assessee does not establish their source or genuineness. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787297