https://www.taxtmi.com/caselaws?id=468777 An addition under section 69C for unexplained expenditure cannot stand unless the revenue establishes, through specific material and intelligible reasoning, that the assessee actually incurred the expenditure. Where seized papers merely indicated alleged cash payments by parents of medical students, but no document or analysis linked the alleged capitation fee to the assessee personally, the adverse inference fails. On that footing, the addition was held unsustainable and deleted in favour of the assessee. en-us Fri, 07 Feb 2025 00:00:00 +0530 Wed, 20 May 2026 19:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468777 An addition under section 69C for unexplained expenditure cannot stand unless the revenue establishes, through specific material and intelligible reasoning, that the assessee actually incurred the expenditure. Where seized papers merely indicated alleged cash payments by parents of medical students, but no document or analysis linked the alleged capitation fee to the assessee personally, the adverse inference fails. On that footing, the addition was held unsustainable and deleted in favour of the assessee. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468777