https://www.taxtmi.com/caselaws?id=789173 An addition for unexplained money under section 69A requires verification of the cash trail and the relevant books before it can be sustained; here, the Tribunal held that the cash position in the concerned branch offices needed fresh examination, so the matter was restored to the Assessing Officer for verification. An ad hoc disallowance of murum expenses was not justified where the assessee's turnover and expense ratio were broadly commensurate, the accounts were audited, no specific defect was found, and no realistic opportunity was given to produce all suppliers; the disallowance was deleted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789173 An addition for unexplained money under section 69A requires verification of the cash trail and the relevant books before it can be sustained; here, the Tribunal held that the cash position in the concerned branch offices needed fresh examination, so the matter was restored to the Assessing Officer for verification. An ad hoc disallowance of murum expenses was not justified where the assessee's turnover and expense ratio were broadly commensurate, the accounts were audited, no specific defect was found, and no realistic opportunity was given to produce all suppliers; the disallowance was deleted. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789173