https://www.taxtmi.com/caselaws?id=796996 Third-party material cannot sustain an addition for alleged unaccounted cash purchases unless the material is disclosed to the assessee and requested cross-examination is provided. The addition rested solely on software allegedly recovered from a supplier, while the assessee produced records of accounted purchases, bank payments and related export transactions. Withholding the underlying material, the supplier representative's statement and cross-examination denied the assessee an effective opportunity to rebut the allegation. The assessee was not required to prove the negative proposition that no cash purchases occurred before access to the alleged contrary evidence. The addition was therefore unsustainable and deleted. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796996 Third-party material cannot sustain an addition for alleged unaccounted cash purchases unless the material is disclosed to the assessee and requested cross-examination is provided. The addition rested solely on software allegedly recovered from a supplier, while the assessee produced records of accounted purchases, bank payments and related export transactions. Withholding the underlying material, the supplier representative's statement and cross-examination denied the assessee an effective opportunity to rebut the allegation. The assessee was not required to prove the negative proposition that no cash purchases occurred before access to the alleged contrary evidence. The addition was therefore unsustainable and deleted. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796996