https://www.taxtmi.com/caselaws?id=467042 Issue concerns deletion of an addition under the law treating alleged cash payment as an unexplained investment. The tribunal emphasises that an unsigned photocopied agreement is not cogent, authenticated documentary evidence and that the legal burden to prove that a cash transaction occurred rests on the assessing authority. Requiring the assessee to prove non-occurrence impermissibly shifts that burden. In absence of independent or corroborative evidence by the assessing authority, the appellate deletion of the addition was supportable and therefore upheld. en-us Wed, 20 Sep 2023 00:00:00 +0530 Tue, 03 Mar 2026 17:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467042 Issue concerns deletion of an addition under the law treating alleged cash payment as an unexplained investment. The tribunal emphasises that an unsigned photocopied agreement is not cogent, authenticated documentary evidence and that the legal burden to prove that a cash transaction occurred rests on the assessing authority. Requiring the assessee to prove non-occurrence impermissibly shifts that burden. In absence of independent or corroborative evidence by the assessing authority, the appellate deletion of the addition was supportable and therefore upheld. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467042