https://www.taxtmi.com/caselaws?id=788261 Where a taxpayer admitted a specific shortfall in tax deduction, disallowance under section 40(a)(ia) is confined to the statutory proportion of that admitted sum, and the Assessing Officer must compute disallowance accordingly rather than disallowing the entire aggregate. Separately, where the taxpayer produces primary documentary evidence establishing identity, creditworthiness and genuineness for amounts treated as unexplained credits, the onus shifts to the Assessing Officer to produce adverse material to rebut that evidence; absent such adverse material, additions under section 68 are unsustainable. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788261 Where a taxpayer admitted a specific shortfall in tax deduction, disallowance under section 40(a)(ia) is confined to the statutory proportion of that admitted sum, and the Assessing Officer must compute disallowance accordingly rather than disallowing the entire aggregate. Separately, where the taxpayer produces primary documentary evidence establishing identity, creditworthiness and genuineness for amounts treated as unexplained credits, the onus shifts to the Assessing Officer to produce adverse material to rebut that evidence; absent such adverse material, additions under section 68 are unsustainable. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788261