https://www.taxtmi.com/caselaws?id=471514 Accommodation-entry assessments distinguish between unidentified and identified beneficiaries: related bank credits are assessable as unexplained cash credits where beneficiaries are not disclosed, while commission-rate assessment applies where they are identified. The estimated commission-income additions therefore require fresh determination under that principle, as genuine trading and the claimed commission rate were unsupported. Share application money remains taxable as unexplained cash credit where confirmations do not establish subscribers' identity, financial capacity and transaction genuineness. Cash deposits remain undisclosed income where no documentary evidence establishes their source. en-us Wed, 13 Aug 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471514 Accommodation-entry assessments distinguish between unidentified and identified beneficiaries: related bank credits are assessable as unexplained cash credits where beneficiaries are not disclosed, while commission-rate assessment applies where they are identified. The estimated commission-income additions therefore require fresh determination under that principle, as genuine trading and the claimed commission rate were unsupported. Share application money remains taxable as unexplained cash credit where confirmations do not establish subscribers' identity, financial capacity and transaction genuineness. Cash deposits remain undisclosed income where no documentary evidence establishes their source. Case-Laws Income Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471514