https://www.taxtmi.com/caselaws?id=473040 Section 269ST restricts specified cash receipts, and section 271DA prescribes a penalty for contravention. Sworn search statements have evidentiary value and cannot be displaced by an unsupported belated change in position. Cash belonging to another person was admitted as received in a sworn statement, while a later claim that it had been sent to the recipient's son for safekeeping and labour payments lacked documentary support. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 02 Nov 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473040 Section 269ST restricts specified cash receipts, and section 271DA prescribes a penalty for contravention. Sworn search statements have evidentiary value and cannot be displaced by an unsupported belated change in position. Cash belonging to another person was admitted as received in a sworn statement, while a later claim that it had been sent to the recipient's son for safekeeping and labour payments lacked documentary support. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473040