https://www.taxtmi.com/caselaws?id=790105 Disallowance under section 40(a)(ia) could not survive where the assessee produced the ledger, TDS return and Form 26AS showing deduction and deposit of tax on the payment, as those documents established compliance and removed the basis for disallowance. Addition of apple-sale agricultural income as unexplained income under section 69A was also unsustainable because ownership of 7,500 apple trees was supported by the will and land records, the Revenue did not dispute that ownership, and the declared income matched earlier accepted years; in the absence of contrary corroborative material, the receipts could not be treated as unexplained. Both additions were deleted. en-us Wed, 25 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790105 Disallowance under section 40(a)(ia) could not survive where the assessee produced the ledger, TDS return and Form 26AS showing deduction and deposit of tax on the payment, as those documents established compliance and removed the basis for disallowance. Addition of apple-sale agricultural income as unexplained income under section 69A was also unsustainable because ownership of 7,500 apple trees was supported by the will and land records, the Revenue did not dispute that ownership, and the declared income matched earlier accepted years; in the absence of contrary corroborative material, the receipts could not be treated as unexplained. Both additions were deleted. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790105