https://www.taxtmi.com/caselaws?id=792271 An addition for alleged bonus or commission receivable was deleted because the seized papers, assessee's statement and assessment record did not show actual receipt, a booked liability in the employer's accounts, or any enforceable right to receive income, so accrual as real income was not established. A cash addition under section 69A was sustained only to the extent not explained: the explanation for one component was supported by confirmations, revenue records and replies to section 133(6) notices and had to be deleted, while the remaining explanation was only partly substantiated on the available material. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792271 An addition for alleged bonus or commission receivable was deleted because the seized papers, assessee's statement and assessment record did not show actual receipt, a booked liability in the employer's accounts, or any enforceable right to receive income, so accrual as real income was not established. A cash addition under section 69A was sustained only to the extent not explained: the explanation for one component was supported by confirmations, revenue records and replies to section 133(6) notices and had to be deleted, while the remaining explanation was only partly substantiated on the available material. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792271