https://www.taxtmi.com/caselaws?id=795755 Estimated consultation fees derived from third-party hospital data and an uncorroborated statement cannot alone support an addition for suppressed professional receipts. The hospital manager lacked personal knowledge of actual fees, the estimates were not physically verified, and out-patient records included non-billed or non-charged patients, including review and scheme-covered patients. No independent evidence established undisclosed income, no incriminating material was found, and the professional books and bank accounts were neither rejected nor shown to contain discrepancies. The addition for alleged suppression of professional receipts was therefore directed to be deleted. en-us Tue, 14 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795755 Estimated consultation fees derived from third-party hospital data and an uncorroborated statement cannot alone support an addition for suppressed professional receipts. The hospital manager lacked personal knowledge of actual fees, the estimates were not physically verified, and out-patient records included non-billed or non-charged patients, including review and scheme-covered patients. No independent evidence established undisclosed income, no incriminating material was found, and the professional books and bank accounts were neither rejected nor shown to contain discrepancies. The addition for alleged suppression of professional receipts was therefore directed to be deleted. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795755