https://www.taxtmi.com/caselaws?id=797591 Unaccounted cash-receipt additions cannot rest on price differentials, internal records, employee statements, electronic communications or median-rate estimates without reliable, transaction-specific proof that cash was actually received. Accepted books, registered sale documents and banking receipts cannot be displaced by uncorroborated suspicion; estimation may quantify an established undisclosed receipt but cannot establish it. Similarly, a vendor's notebook notation does not prove unrecorded land consideration where the alleged cash payment lacks independent evidence, the vendor's explanation remains unrebutted, and disclosed consideration is supported by books and banking records. Deeming provisions for unexplained investment or money require proof of actual investment or possession. Both additions were deleted. en-us Tue, 18 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797591 Unaccounted cash-receipt additions cannot rest on price differentials, internal records, employee statements, electronic communications or median-rate estimates without reliable, transaction-specific proof that cash was actually received. Accepted books, registered sale documents and banking receipts cannot be displaced by uncorroborated suspicion; estimation may quantify an established undisclosed receipt but cannot establish it. Similarly, a vendor's notebook notation does not prove unrecorded land consideration where the alleged cash payment lacks independent evidence, the vendor's explanation remains unrebutted, and disclosed consideration is supported by books and banking records. Deeming provisions for unexplained investment or money require proof of actual investment or possession. Both additions were deleted. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797591