https://www.taxtmi.com/caselaws?id=469080 Addition for unexplained money based solely on third-party mobile images and loose notings was found unsustainable because there was no independent proof of authorship, possession, cash withdrawal, agreement, or actual payment by the assessee. The alleged recipients denied receiving cash, and those denials were not rebutted by contrary evidence. The electronic material was also unsupported by the certificate required for admissibility of electronic records. On this record, the material was treated as insufficient and uncorroborated, and the deletion of the addition was upheld. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 01 Jun 2026 18:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469080 Addition for unexplained money based solely on third-party mobile images and loose notings was found unsustainable because there was no independent proof of authorship, possession, cash withdrawal, agreement, or actual payment by the assessee. The alleged recipients denied receiving cash, and those denials were not rebutted by contrary evidence. The electronic material was also unsupported by the certificate required for admissibility of electronic records. On this record, the material was treated as insufficient and uncorroborated, and the deletion of the addition was upheld. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469080