https://www.taxtmi.com/caselaws?id=792761 Unexplained expenditure additions cannot rest solely on uncorroborated WhatsApp images and survey statements where no independent evidence links the notings to actual cash salary or bonus payments; audited books and absence of employee-wise cash records supported deletion of the addition. Alleged stock shortage also cannot be treated as undisclosed sales unless the discrepancy is properly established, and a cursory survey inventory is insufficient where the assessee offers reconciliation, stock details and supporting records and the claimed silos stock is not effectively verified. The operative principle is that electronic notings or mechanical survey inventory, by themselves, do not prove concealment without corroborative material. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792761 Unexplained expenditure additions cannot rest solely on uncorroborated WhatsApp images and survey statements where no independent evidence links the notings to actual cash salary or bonus payments; audited books and absence of employee-wise cash records supported deletion of the addition. Alleged stock shortage also cannot be treated as undisclosed sales unless the discrepancy is properly established, and a cursory survey inventory is insufficient where the assessee offers reconciliation, stock details and supporting records and the claimed silos stock is not effectively verified. The operative principle is that electronic notings or mechanical survey inventory, by themselves, do not prove concealment without corroborative material. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792761