https://www.taxtmi.com/caselaws?id=470753 Cash receipts from petrol-pump sales recorded on the same date were explained by corresponding recorded sales, where the books of account remained unrejected and no adverse material contradicted the receipts' source. Specified bank notes were permitted for purchases of petrol, diesel and gas at authorised public-sector oil marketing company stations until 11 November 2016. Doubts about describing the receipts as recoveries from sundry debtors did not displace the documented sales and cash receipts. The addition for unexplained money under Section 69A was therefore unsustainable and 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 recorded sales, where the books of account remained unrejected and no adverse material contradicted the receipts' source. Specified bank notes were permitted for purchases of petrol, diesel and gas at authorised public-sector oil marketing company stations until 11 November 2016. Doubts about describing the receipts as recoveries from sundry debtors did not displace the documented sales and cash receipts. The addition for unexplained money under Section 69A was therefore unsustainable and deleted. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470753