https://www.taxtmi.com/caselaws?id=791275 Section 69A additions for alleged cash payment and alleged cash marriage expenditure were deleted because the Revenue relied on search material, WhatsApp references and a post-search statement without corroborative proof that the assessee actually made the payments. For the alleged payment to Ms. Jwala Gutta, the ledger showed cheque payments and no confirmation or direct evidence established unexplained cash outflow. For the alleged marriage expenditure, the record did not show that the assessee alone incurred the cash spend, and the source of any alleged cash settlement was not verified. The addition could not rest on presumption or third-party material alone. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791275 Section 69A additions for alleged cash payment and alleged cash marriage expenditure were deleted because the Revenue relied on search material, WhatsApp references and a post-search statement without corroborative proof that the assessee actually made the payments. For the alleged payment to Ms. Jwala Gutta, the ledger showed cheque payments and no confirmation or direct evidence established unexplained cash outflow. For the alleged marriage expenditure, the record did not show that the assessee alone incurred the cash spend, and the source of any alleged cash settlement was not verified. The addition could not rest on presumption or third-party material alone. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791275