https://www.taxtmi.com/caselaws?id=799932 Natural justice requirements are met where statutory notices, replies, supporting material and a final opportunity are considered, with no identified material left unaddressed. Cash deposits lacking evidence of their source, repayment trail, cash book, withdrawals or deposit-wise reconciliation may be treated as unexplained money, attracting the consequential tax regime. Land-arrangement receipts reflect business income where ownership or acquisition of a capital asset is unproved and activities show commercial facilitation; unsupported refund claims do not create liabilities. GST disclosures are contemporaneous evidence of receipts unless rebutted through invoices, contracts, credit notes, ledgers or reconciliations. Tax treatment follows credible evidence and real commercial substance rather than unsupported labels or affidavits. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799932 Natural justice requirements are met where statutory notices, replies, supporting material and a final opportunity are considered, with no identified material left unaddressed. Cash deposits lacking evidence of their source, repayment trail, cash book, withdrawals or deposit-wise reconciliation may be treated as unexplained money, attracting the consequential tax regime. Land-arrangement receipts reflect business income where ownership or acquisition of a capital asset is unproved and activities show commercial facilitation; unsupported refund claims do not create liabilities. GST disclosures are contemporaneous evidence of receipts unless rebutted through invoices, contracts, credit notes, ledgers or reconciliations. Tax treatment follows credible evidence and real commercial substance rather than unsupported labels or affidavits. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799932