https://www.taxtmi.com/caselaws?id=470368 Unreported professional consultation receipts could not be added solely on a hospital manager's statement, fee-rate data and outpatient appointment records where those materials did not establish actual collections. The manager lacked concrete knowledge of fees received by non-employee doctors, and appointment records included non-billed and non-charged patients. In the absence of independent corroboration that the stated consultation fee was collected from every patient, estimation based on such third-party material was unsustainable. Applying a coordinate-bench ruling on materially similar search material, the ITAT deleted the addition for alleged unreported professional receipts. en-us Wed, 15 Jan 2025 00:00:00 +0530 Fri, 24 Jul 2026 21:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470368 Unreported professional consultation receipts could not be added solely on a hospital manager's statement, fee-rate data and outpatient appointment records where those materials did not establish actual collections. The manager lacked concrete knowledge of fees received by non-employee doctors, and appointment records included non-billed and non-charged patients. In the absence of independent corroboration that the stated consultation fee was collected from every patient, estimation based on such third-party material was unsustainable. Applying a coordinate-bench ruling on materially similar search material, the ITAT deleted the addition for alleged unreported professional receipts. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470368