https://www.taxtmi.com/caselaws?id=791541 Retractions, third-party tally data and WhatsApp messages, without independent corroboration and with no section 65B certificate for electronic records, were treated as insufficient to support an alleged commission-income addition. Reopening beyond three years under section 149(1)(b) required material showing escapement of income of fifty lakh rupees or more, and the jurisdictional threshold was not met on the record described. Alleged unaccounted cash sales based on third-party data required factual verification to avoid duplication, so the matter was sent back for de novo examination. Commission expenditure supported by invoices, bank records and TDS details could not be disallowed outright on an accountant's statement and chats alone, and was remanded for fresh adjudication. en-us Mon, 11 May 2026 00:00:00 +0530 Tue, 12 May 2026 15:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791541 Retractions, third-party tally data and WhatsApp messages, without independent corroboration and with no section 65B certificate for electronic records, were treated as insufficient to support an alleged commission-income addition. Reopening beyond three years under section 149(1)(b) required material showing escapement of income of fifty lakh rupees or more, and the jurisdictional threshold was not met on the record described. Alleged unaccounted cash sales based on third-party data required factual verification to avoid duplication, so the matter was sent back for de novo examination. Commission expenditure supported by invoices, bank records and TDS details could not be disallowed outright on an accountant's statement and chats alone, and was remanded for fresh adjudication. Case-Laws Income Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791541