https://www.taxtmi.com/caselaws?id=789657 An addition for unexplained cash credit under section 68 was restored because the assessee failed to appear and did not produce supporting evidence, an explanation, or the source of investment during assessment or remand proceedings. The first appellate authority's deletion was held unsustainable on that evidentiary record, and the Revenue's appeal was accepted. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789657 An addition for unexplained cash credit under section 68 was restored because the assessee failed to appear and did not produce supporting evidence, an explanation, or the source of investment during assessment or remand proceedings. The first appellate authority's deletion was held unsustainable on that evidentiary record, and the Revenue's appeal was accepted. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789657