https://www.taxtmi.com/caselaws?id=797910 Two-zero decoding of figures on pages 4 and 5 of Annexure B-3 was supported by the equipment costs, withdrawals, cash position and capital investment, while a one-zero decoding lacked an equivalent factual basis. The resulting undisclosed-profit addition was restored on that basis. Entries in Annexures B-1 and B-2, apart from those pages of Annexure B-3, had already been assessed in the firm's hands. As the individual assessee lacked the financial capacity to undertake transactions of the reflected scale, additions for unexplained investment and undisclosed profit in the individual assessment remained deleted. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 14:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797910 Two-zero decoding of figures on pages 4 and 5 of Annexure B-3 was supported by the equipment costs, withdrawals, cash position and capital investment, while a one-zero decoding lacked an equivalent factual basis. The resulting undisclosed-profit addition was restored on that basis. Entries in Annexures B-1 and B-2, apart from those pages of Annexure B-3, had already been assessed in the firm's hands. As the individual assessee lacked the financial capacity to undertake transactions of the reflected scale, additions for unexplained investment and undisclosed profit in the individual assessment remained deleted. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797910