https://www.taxtmi.com/caselaws?id=793957 Additions for alleged unaccounted sales based on third-party digital data were deleted because the appellate authorities found the software entries had been misread and no unaccounted purchases were established in the third party's hands. The accounts between the assessee and the third party were found to tally, and the High Court accepted these concurrent factual findings. In the absence of any proved unaccounted transaction on facts, the corresponding addition in the assessee's hands could not survive. No substantial question of law was held to arise under section 260A of the Income-tax Act, 1961. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793957 Additions for alleged unaccounted sales based on third-party digital data were deleted because the appellate authorities found the software entries had been misread and no unaccounted purchases were established in the third party's hands. The accounts between the assessee and the third party were found to tally, and the High Court accepted these concurrent factual findings. In the absence of any proved unaccounted transaction on facts, the corresponding addition in the assessee's hands could not survive. No substantial question of law was held to arise under section 260A of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793957