https://www.taxtmi.com/caselaws?id=797087 Cash capital contributed by identified partners cannot be treated as unexplained cash credits in the partnership firm's hands merely because the partners' sources of income are not established. The firm must establish the identity of the contributing partners, while any inquiry into the source of an unexplained contribution is assessable, if at all, in the individual partners' assessments. Accordingly, the cash-capital addition made in the firm's assessment was deleted. en-us Thu, 13 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797087 Cash capital contributed by identified partners cannot be treated as unexplained cash credits in the partnership firm's hands merely because the partners' sources of income are not established. The firm must establish the identity of the contributing partners, while any inquiry into the source of an unexplained contribution is assessable, if at all, in the individual partners' assessments. Accordingly, the cash-capital addition made in the firm's assessment was deleted. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797087