https://www.taxtmi.com/caselaws?id=799496 Unexplained cash-credit treatment of share-sale proceeds and consequential share investment requires evidence directly connecting the taxpayer with accommodation-entry transactions. Third-party statements and general investigation material may trigger enquiry but, without corroboration, cannot displace unrebutted purchase bills, contract notes, bank records, and banking-channel fund movements; suspicion cannot substitute proof. Finality of appellate deletion concerning the original share purchase removes the factual basis for treating subsequent sale proceeds and related investment as unexplained, requiring deletion of the additions. en-us Mon, 29 Jun 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799496 Unexplained cash-credit treatment of share-sale proceeds and consequential share investment requires evidence directly connecting the taxpayer with accommodation-entry transactions. Third-party statements and general investigation material may trigger enquiry but, without corroboration, cannot displace unrebutted purchase bills, contract notes, bank records, and banking-channel fund movements; suspicion cannot substitute proof. Finality of appellate deletion concerning the original share purchase removes the factual basis for treating subsequent sale proceeds and related investment as unexplained, requiring deletion of the additions. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799496