https://www.taxtmi.com/caselaws?id=793177 Bank deposits and credit entries were held unexplained only where the Revenue could dislodge the assessee's documentary evidence; here, confirmations, PAN cards, land records, agricultural evidence and cash book entries adequately explained the source of funds, so the additions were deleted. The separate addition for alleged difference in commission income also failed because the assessee furnished relevant receipt details and the basis for the addition was unsupported by the record, so that addition was likewise deleted. All impugned additions were set aside in favour of the assessee. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793177 Bank deposits and credit entries were held unexplained only where the Revenue could dislodge the assessee's documentary evidence; here, confirmations, PAN cards, land records, agricultural evidence and cash book entries adequately explained the source of funds, so the additions were deleted. The separate addition for alleged difference in commission income also failed because the assessee furnished relevant receipt details and the basis for the addition was unsupported by the record, so that addition was likewise deleted. All impugned additions were set aside in favour of the assessee. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793177