https://www.taxtmi.com/caselaws?id=795337 A mistaken return entry reporting an amount as exempt provident-fund income cannot by itself establish taxable income where documentary evidence shows no actual receipt. Bank statements, credit reconciliation and EPFO records showed no withdrawal, payment or corresponding credit, while the taxpayer's sworn explanation of a clerical data-entry error remained unrebutted. The provision governing statutory provident-fund payments did not apply to the private-sector employment facts. Once evidence disproved receipt, the Revenue was required to establish that the amount was actually received; the addition was therefore deleted. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795337 A mistaken return entry reporting an amount as exempt provident-fund income cannot by itself establish taxable income where documentary evidence shows no actual receipt. Bank statements, credit reconciliation and EPFO records showed no withdrawal, payment or corresponding credit, while the taxpayer's sworn explanation of a clerical data-entry error remained unrebutted. The provision governing statutory provident-fund payments did not apply to the private-sector employment facts. Once evidence disproved receipt, the Revenue was required to establish that the amount was actually received; the addition was therefore deleted. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795337