https://www.taxtmi.com/caselaws?id=468546 Cash found during search was treated as explained where the assessee supported the receipt with a registered joint development agreement, linked the balance to later receipts and agricultural income, and the remand report did not dispute the genuineness of the receipt. The Tribunal noted that further enquiry, including examination of the alleged payors, was necessary before rejecting the explanation. In the absence of contrary evidence, documentary support and the remand report were sufficient to displace an unexplained-money addition, and the addition under section 69A was not sustainable. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 12 May 2026 19:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468546 Cash found during search was treated as explained where the assessee supported the receipt with a registered joint development agreement, linked the balance to later receipts and agricultural income, and the remand report did not dispute the genuineness of the receipt. The Tribunal noted that further enquiry, including examination of the alleged payors, was necessary before rejecting the explanation. In the absence of contrary evidence, documentary support and the remand report were sufficient to displace an unexplained-money addition, and the addition under section 69A was not sustainable. Case-Laws Income Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468546