https://www.taxtmi.com/caselaws?id=799369 Documentary evidence establishing the identity, creditworthiness and genuineness of creditor transactions precludes additions based on alleged unverifiability. Recorded cash sales, sales and stock registers, branch-wise particulars and VAT disclosures may establish the source of cash deposits, preventing treatment as unexplained where the assessment record supports those deposits. Allegations of accommodation-entry transactions require a demonstrated factual basis, such as seized material, statements or other supporting evidence. Additions cannot rest on conjecture, surmise or unsupported allegations of non-compliance when relevant documentary material substantiates the transactions. en-us Wed, 29 Jul 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799369 Documentary evidence establishing the identity, creditworthiness and genuineness of creditor transactions precludes additions based on alleged unverifiability. Recorded cash sales, sales and stock registers, branch-wise particulars and VAT disclosures may establish the source of cash deposits, preventing treatment as unexplained where the assessment record supports those deposits. Allegations of accommodation-entry transactions require a demonstrated factual basis, such as seized material, statements or other supporting evidence. Additions cannot rest on conjecture, surmise or unsupported allegations of non-compliance when relevant documentary material substantiates the transactions. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799369