https://www.taxtmi.com/caselaws?id=787297 Seized records combining cheque and cash entries are admissible and carry evidentiary weight where cheque entries are corroborated by books or bank records; this shifts the evidential burden to the taxpayer under the statutory presumption and the civil standard of preponderance of probabilities. Where the assessee fails to satisfactorily explain cash entries, such entries may be characterised as unexplained expenditure and treated as income for tax purposes, with applicable tax consequences. The article notes sustained additions for the three assessment years on that basis and confirms that corroboration converts a otherwise 'dumb' document into reliable evidence. 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 records combining cheque and cash entries are admissible and carry evidentiary weight where cheque entries are corroborated by books or bank records; this shifts the evidential burden to the taxpayer under the statutory presumption and the civil standard of preponderance of probabilities. Where the assessee fails to satisfactorily explain cash entries, such entries may be characterised as unexplained expenditure and treated as income for tax purposes, with applicable tax consequences. The article notes sustained additions for the three assessment years on that basis and confirms that corroboration converts a otherwise 'dumb' document into reliable evidence. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787297