https://www.taxtmi.com/caselaws?id=470892 Cash-deposit source claims based on jewellery sales, jute and jute-bag sales, and commission receipts require fresh verification where supporting material was not produced earlier or remains insufficient. Jewellery-sale evidence must be examined, while jute transaction samples must be tested with the claimed commission receipts and the nature of underlying transactions. The commission basis requires confirmation from identified persons and supporting documents. The source claims were remitted to the Assessing Officer for fresh verification after providing the assessee adequate opportunity. en-us Thu, 27 Mar 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470892 Cash-deposit source claims based on jewellery sales, jute and jute-bag sales, and commission receipts require fresh verification where supporting material was not produced earlier or remains insufficient. Jewellery-sale evidence must be examined, while jute transaction samples must be tested with the claimed commission receipts and the nature of underlying transactions. The commission basis requires confirmation from identified persons and supporting documents. The source claims were remitted to the Assessing Officer for fresh verification after providing the assessee adequate opportunity. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470892