https://www.taxtmi.com/caselaws?id=801165 Digital search material, corroborated by registered property-purchase records, can establish an unrecorded cash payment where the taxpayer does not substantiate the claimed cash source. Income-tax computation distinguishes income from gross unrecorded receipts or payments: only the embedded profit element is assessable. Under this approach, the addition is confined to 10% of the proven unrecorded payment and is taxable at normal rates rather than under section 115BBE. en-us Tue, 29 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801165 Digital search material, corroborated by registered property-purchase records, can establish an unrecorded cash payment where the taxpayer does not substantiate the claimed cash source. Income-tax computation distinguishes income from gross unrecorded receipts or payments: only the embedded profit element is assessable. Under this approach, the addition is confined to 10% of the proven unrecorded payment and is taxable at normal rates rather than under section 115BBE. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801165