https://www.taxtmi.com/caselaws?id=472035 Reliance on adverse third-party statements requires disclosure and an effective opportunity for cross-examination; otherwise, it breaches principles of natural justice. Documented listed-share sale proceeds, supported by banking records, demat credits, recognised-exchange trades and registered-broker transactions, cannot be characterised as unexplained cash credit where that evidence remains unrebutted. General investigation material, abnormal price movement or suspicious counterparties do not establish accommodation entries without a proven nexus, collusion, cash trail or price-manipulation role of the assessee. The human-probabilities test cannot displace direct documentary evidence without cogent corroboration, and a consequential alleged-commission addition cannot survive. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sun, 27 Sep 2026 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472035 Reliance on adverse third-party statements requires disclosure and an effective opportunity for cross-examination; otherwise, it breaches principles of natural justice. Documented listed-share sale proceeds, supported by banking records, demat credits, recognised-exchange trades and registered-broker transactions, cannot be characterised as unexplained cash credit where that evidence remains unrebutted. General investigation material, abnormal price movement or suspicious counterparties do not establish accommodation entries without a proven nexus, collusion, cash trail or price-manipulation role of the assessee. The human-probabilities test cannot displace direct documentary evidence without cogent corroboration, and a consequential alleged-commission addition cannot survive. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472035