https://www.taxtmi.com/caselaws?id=470351 Receipts through cheques from an intermediary cannot be added again as unexplained cash credits where they represent documented sales already recorded in turnover and offered to tax. Invoices and delivery challans substantiated sales to identified customers through a commission agent, and the underlying sales were not disproved. Treating the same receipts as unexplained credits would result in double taxation. The addition was therefore impermissible and directed to be deleted. en-us Mon, 06 Oct 2025 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470351 Receipts through cheques from an intermediary cannot be added again as unexplained cash credits where they represent documented sales already recorded in turnover and offered to tax. Invoices and delivery challans substantiated sales to identified customers through a commission agent, and the underlying sales were not disproved. Treating the same receipts as unexplained credits would result in double taxation. The addition was therefore impermissible and directed to be deleted. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470351