https://www.taxtmi.com/caselaws?id=469535 Addition for alleged unaccounted cash sales could not be sustained where it rested on discrepant seized material, a retracted third-party statement and incomplete WhatsApp chats, with no independent corroboration and no material contradicting the assessee's ledger extracts and confirmations; the deletion was upheld. Disallowance of labour charges also failed because the assessee produced documentary evidence and earlier year decisions in its own case had accepted the genuineness of the same payment pattern, while no contrary material was shown to establish fictitious or bogus expenditure. The appellate order deleting both additions was sustained and the Revenue's appeal failed. en-us Fri, 07 Mar 2025 00:00:00 +0530 Sat, 20 Jun 2026 21:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469535 Addition for alleged unaccounted cash sales could not be sustained where it rested on discrepant seized material, a retracted third-party statement and incomplete WhatsApp chats, with no independent corroboration and no material contradicting the assessee's ledger extracts and confirmations; the deletion was upheld. Disallowance of labour charges also failed because the assessee produced documentary evidence and earlier year decisions in its own case had accepted the genuineness of the same payment pattern, while no contrary material was shown to establish fictitious or bogus expenditure. The appellate order deleting both additions was sustained and the Revenue's appeal failed. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469535