https://www.taxtmi.com/caselaws?id=789740 Documentary evidence supporting share capital, trade creditors, current liabilities, expenses, depreciation and warranty provisions was accepted because the assessee substantiated the disputed items before the first appellate authority and no specific defect was found in remand proceedings. Additions and ad hoc disallowances made on the basis of non-compliance and presumptions could not be sustained where the material on record explained the source and genuineness of the claims. The appellate findings deleting the additions were therefore upheld, with no infirmity shown in the appreciation of evidence. en-us Thu, 12 Feb 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789740 Documentary evidence supporting share capital, trade creditors, current liabilities, expenses, depreciation and warranty provisions was accepted because the assessee substantiated the disputed items before the first appellate authority and no specific defect was found in remand proceedings. Additions and ad hoc disallowances made on the basis of non-compliance and presumptions could not be sustained where the material on record explained the source and genuineness of the claims. The appellate findings deleting the additions were therefore upheld, with no infirmity shown in the appreciation of evidence. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789740