https://www.taxtmi.com/caselaws?id=793932 Estimated cable subscription receipts based on third-party information and local inquiry were found unsustainable where the Assessing Officer did not properly verify the assessee's claim regarding the number of cable connections. The Tribunal noted that in a similar earlier year, the matter had been restored and the returned income was later accepted, and it followed a coordinate bench view that the addition rested only on estimation without contrary material from the Revenue. On that basis, the estimated addition was deleted and the assessee's challenge succeeded. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793932 Estimated cable subscription receipts based on third-party information and local inquiry were found unsustainable where the Assessing Officer did not properly verify the assessee's claim regarding the number of cable connections. The Tribunal noted that in a similar earlier year, the matter had been restored and the returned income was later accepted, and it followed a coordinate bench view that the addition rested only on estimation without contrary material from the Revenue. On that basis, the estimated addition was deleted and the assessee's challenge succeeded. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793932