https://www.taxtmi.com/caselaws?id=799508 Unexplained-expenditure additions require evidence that the expenditure's source is unexplained, not merely vendor non-response to verification notices or later return-filing deficiencies. Expenditure recorded in unrejected books, paid through banking channels, and supported by invoices, vendor particulars, agreements, GST records and transaction data was treated as sufficiently evidenced unless the Revenue produced positive material discrediting it; the addition was therefore deleted. Rules on additional evidence do not require a remand report where no new document is admitted and the material comprises evidence already filed or explanations based on the assessment record. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799508 Unexplained-expenditure additions require evidence that the expenditure's source is unexplained, not merely vendor non-response to verification notices or later return-filing deficiencies. Expenditure recorded in unrejected books, paid through banking channels, and supported by invoices, vendor particulars, agreements, GST records and transaction data was treated as sufficiently evidenced unless the Revenue produced positive material discrediting it; the addition was therefore deleted. Rules on additional evidence do not require a remand report where no new document is admitted and the material comprises evidence already filed or explanations based on the assessment record. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799508