https://www.taxtmi.com/caselaws?id=789410 Section 68 applies only where a sum is found credited in the assessee's books for the relevant year, and an addition cannot stand without that foundational fact. In this property transaction, the sale deed and connected documents described cash instalments paid over time, and the Revenue did not establish any fresh credit entry in the books for the disputed amount. As the statutory precondition of a credited sum was not proved, the unexplained cash credit addition was unsustainable and the assessee succeeded. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789410 Section 68 applies only where a sum is found credited in the assessee's books for the relevant year, and an addition cannot stand without that foundational fact. In this property transaction, the sale deed and connected documents described cash instalments paid over time, and the Revenue did not establish any fresh credit entry in the books for the disputed amount. As the statutory precondition of a credited sum was not proved, the unexplained cash credit addition was unsustainable and the assessee succeeded. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789410