https://www.taxtmi.com/caselaws?id=467189 Addition under the Income-tax Act treating unexplained cash receipts as deemed income was examined on whether recorded sales and corresponding trade debtor entries in the assessee's books constituted an established source and whether the assessing officer carried out the focused enquiries directed by the Tribunal; the court applied principles on the onus of proof and deemed income treatment, accepted invoices, delivery challans and ledger evidence, noted that books were not rejected and that statutory enquiries were inadequate, and concluded the addition was unsustainable and deleted. en-us Fri, 06 May 2022 00:00:00 +0530 Sat, 07 Mar 2026 11:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467189 Addition under the Income-tax Act treating unexplained cash receipts as deemed income was examined on whether recorded sales and corresponding trade debtor entries in the assessee's books constituted an established source and whether the assessing officer carried out the focused enquiries directed by the Tribunal; the court applied principles on the onus of proof and deemed income treatment, accepted invoices, delivery challans and ledger evidence, noted that books were not rejected and that statutory enquiries were inadequate, and concluded the addition was unsustainable and deleted. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467189