https://www.taxtmi.com/caselaws?id=787920 Addition of unexplained cash raised from third party pen drive entries and statements recovered in a search was examined for sufficiency and corroboration; the Tribunal applied the principle that where the assessee denies a payment the revenue must produce independent corroborative material and afford opportunity to confront or cross examine the declarants. Because no vouchers, receipts or any document directly linking the assessee to the cash were found and no cross examination of relied upon deponents was allowed, the Tribunal deleted the addition and allowed the appeal in favour of the assessee. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 15:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787920 Addition of unexplained cash raised from third party pen drive entries and statements recovered in a search was examined for sufficiency and corroboration; the Tribunal applied the principle that where the assessee denies a payment the revenue must produce independent corroborative material and afford opportunity to confront or cross examine the declarants. Because no vouchers, receipts or any document directly linking the assessee to the cash were found and no cross examination of relied upon deponents was allowed, the Tribunal deleted the addition and allowed the appeal in favour of the assessee. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787920