https://www.taxtmi.com/caselaws?id=787515 Challenge to an addition under the income tax law turned on whether an unsigned Excel sheet recovered from a third party and related post-search material constituted sufficient evidence. The analysis applied the standard that entries in uncorroborated third-party records, absent the assessee's signature, independent documentary or testimonial corroboration (bank records, receipts, confirmations) and without opportunity to cross-examine third-party statements, cannot establish cash payment on the balance of probabilities. Applying the positive-evidence requirement, the disputed addition was found unsustainable and deleted. en-us Mon, 23 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787515 Challenge to an addition under the income tax law turned on whether an unsigned Excel sheet recovered from a third party and related post-search material constituted sufficient evidence. The analysis applied the standard that entries in uncorroborated third-party records, absent the assessee's signature, independent documentary or testimonial corroboration (bank records, receipts, confirmations) and without opportunity to cross-examine third-party statements, cannot establish cash payment on the balance of probabilities. Applying the positive-evidence requirement, the disputed addition was found unsustainable and deleted. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787515