https://www.taxtmi.com/caselaws?id=467438 Admission of additional evidence (contract notes, bank statements, broker ledger, holding statements) was allowed in the interest of substantial justice and to afford a fair opportunity to the assessee. On the merits, where purchases were through a registered broker, payments were made via banking channels and funds were shown in bank statements while profits were offered as business income, the Tribunal found the ingredients of unexplained cash credit and unexplained money were not established and deleted additions under Sections 68 and 69A, allowing the appeal in favour of the assessee. en-us Thu, 20 Feb 2025 00:00:00 +0530 Wed, 18 Mar 2026 19:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467438 Admission of additional evidence (contract notes, bank statements, broker ledger, holding statements) was allowed in the interest of substantial justice and to afford a fair opportunity to the assessee. On the merits, where purchases were through a registered broker, payments were made via banking channels and funds were shown in bank statements while profits were offered as business income, the Tribunal found the ingredients of unexplained cash credit and unexplained money were not established and deleted additions under Sections 68 and 69A, allowing the appeal in favour of the assessee. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467438