https://www.taxtmi.com/caselaws?id=800224 Cash accepted as commission from food-grain trading transactions is not unexplained money where seized material links the receipt to those business activities; Section 69A therefore does not apply, and taxation under Section 115BBE does not follow. The receipt remains taxable as business commission income rather than deemed unexplained income. Where materially unchanged facts were assessed previously using a commission basis of Rs. 2,000 per crore of transactions, consistency requires use of the same basis for the relevant assessment year, restricting commission income accordingly. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800224 Cash accepted as commission from food-grain trading transactions is not unexplained money where seized material links the receipt to those business activities; Section 69A therefore does not apply, and taxation under Section 115BBE does not follow. The receipt remains taxable as business commission income rather than deemed unexplained income. Where materially unchanged facts were assessed previously using a commission basis of Rs. 2,000 per crore of transactions, consistency requires use of the same basis for the relevant assessment year, restricting commission income accordingly. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800224