https://www.taxtmi.com/caselaws?id=795445 Documentary evidence of a partner's capital contribution through banking instruments, including pay-in slips, demand-draft details, capital-account entries and the firm's balance sheet, supports the assessee's explanation for a cash credit. Where those materials remain uncontroverted, the absence of a separate partner confirmation does not by itself justify treating the contribution as the firm's unexplained income. The note states that failure to consider such material leads to an incorrect finding that the assessee did not discharge its onus, and that the Section 68 addition was deleted. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795445 Documentary evidence of a partner's capital contribution through banking instruments, including pay-in slips, demand-draft details, capital-account entries and the firm's balance sheet, supports the assessee's explanation for a cash credit. Where those materials remain uncontroverted, the absence of a separate partner confirmation does not by itself justify treating the contribution as the firm's unexplained income. The note states that failure to consider such material leads to an incorrect finding that the assessee did not discharge its onus, and that the Section 68 addition was deleted. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795445