https://www.taxtmi.com/caselaws?id=471085 Section 69A does not apply to cash withdrawn from undisputed disclosed bank receipts where the withdrawals are recorded in the cash book; inadequate evidence of subsequent cash expenditure does not by itself make the recorded withdrawals unexplained money. The related addition was deleted. Contract receipts disclosed in the return and profit and loss account cannot support a further estimated profit addition on the same receipts, and the duplicate addition was deleted. Interest income already offered in the return cannot be separately added again, as this would amount to double taxation; that addition was also deleted. All disputed additions were removed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 20 Aug 2026 13:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471085 Section 69A does not apply to cash withdrawn from undisputed disclosed bank receipts where the withdrawals are recorded in the cash book; inadequate evidence of subsequent cash expenditure does not by itself make the recorded withdrawals unexplained money. The related addition was deleted. Contract receipts disclosed in the return and profit and loss account cannot support a further estimated profit addition on the same receipts, and the duplicate addition was deleted. Interest income already offered in the return cannot be separately added again, as this would amount to double taxation; that addition was also deleted. All disputed additions were removed. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471085