https://www.taxtmi.com/caselaws?id=799683 Refund of a transportation advance is not an unexplained cash credit where documentary confirmation and ledger records establish the source and character of the receipt. Recording the refund under a slightly different transporter name created only a naming discrepancy and did not rebut evidence that the amount was returned against an earlier advance. The receipt therefore retained the character of an advance refund, and the corresponding addition was deleted. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799683 Refund of a transportation advance is not an unexplained cash credit where documentary confirmation and ledger records establish the source and character of the receipt. Recording the refund under a slightly different transporter name created only a naming discrepancy and did not rebut evidence that the amount was returned against an earlier advance. The receipt therefore retained the character of an advance refund, and the corresponding addition was deleted. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799683