https://www.taxtmi.com/caselaws?id=470753 Cash receipts from petrol-pump sales recorded on the same date were explained by corresponding sales entries, where the books of account remained unrejected and the Revenue did not dispute the factual recording. The notes state that specified bank notes could be used for petrol, diesel and gas purchases at authorised public-sector oil marketing company stations until 11 November 2016. Although the receipts were questioned as sundry-debtor recoveries, the recorded sales and cash receipts established their nature and source, with no adverse material against the assessee. The addition for unexplained money under Section 69A was therefore deleted. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 06 Aug 2026 19:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470753 Cash receipts from petrol-pump sales recorded on the same date were explained by corresponding sales entries, where the books of account remained unrejected and the Revenue did not dispute the factual recording. The notes state that specified bank notes could be used for petrol, diesel and gas purchases at authorised public-sector oil marketing company stations until 11 November 2016. Although the receipts were questioned as sundry-debtor recoveries, the recorded sales and cash receipts established their nature and source, with no adverse material against the assessee. The addition for unexplained money under Section 69A was therefore deleted. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470753