https://www.taxtmi.com/caselaws?id=471187 Alleged unaccounted credits cannot be sustained solely on third-party diary entries and the statement of an entry operator's son where no substantive independent evidence links the deposits or transactions to the assessee. Names entered in a diary on the deceased operator's oral instructions create, at most, a reasonable probability and do not establish that the assessee deposited funds into the operator's bank accounts. In the absence of corroborative evidence, the addition is unsustainable; deletion of the addition was upheld. en-us Wed, 02 Apr 2025 00:00:00 +0530 Mon, 24 Aug 2026 18:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471187 Alleged unaccounted credits cannot be sustained solely on third-party diary entries and the statement of an entry operator's son where no substantive independent evidence links the deposits or transactions to the assessee. Names entered in a diary on the deceased operator's oral instructions create, at most, a reasonable probability and do not establish that the assessee deposited funds into the operator's bank accounts. In the absence of corroborative evidence, the addition is unsustainable; deletion of the addition was upheld. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471187