https://www.taxtmi.com/caselaws?id=802221 An addition for an alleged cash on-money payment must be supported by evidence linking the taxpayer to the payment. Assumptions and presumptions alone cannot sustain the addition. Claimed search material does not establish the required link where neither the assessment nor the appellate findings identify actual evidence connecting the taxpayer to the alleged payment. en-us Thu, 20 Aug 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802221 An addition for an alleged cash on-money payment must be supported by evidence linking the taxpayer to the payment. Assumptions and presumptions alone cannot sustain the addition. Claimed search material does not establish the required link where neither the assessment nor the appellate findings identify actual evidence connecting the taxpayer to the alleged payment. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802221