https://www.taxtmi.com/caselaws?id=797394 Unexplained cash-credit additions based on alleged accommodation entries require transaction-specific evidence. Where an executed property-sale agreement, banking records, payer tax records, confirmations, payment documentation, correspondence, and contractual refund evidence establish commercial substance, general search material concerning purported entry providers does not justify treating the receipt as unexplained. A commission-expenditure addition premised solely on the alleged accommodation entry also lacks a factual basis once the underlying receipt is shown to be genuine. The additions were therefore deleted. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797394 Unexplained cash-credit additions based on alleged accommodation entries require transaction-specific evidence. Where an executed property-sale agreement, banking records, payer tax records, confirmations, payment documentation, correspondence, and contractual refund evidence establish commercial substance, general search material concerning purported entry providers does not justify treating the receipt as unexplained. A commission-expenditure addition premised solely on the alleged accommodation entry also lacks a factual basis once the underlying receipt is shown to be genuine. The additions were therefore deleted. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797394