https://www.taxtmi.com/caselaws?id=395559 The Tribunal allowed the appeal, deleting the addition of Rs. 10,10,000, based on the principle that earlier withdrawals should be presumed available for redeposit unless contrary evidence is provided. The decision emphasized the need for the department to provide concrete evidence when disputing the source of deposits. en-us Wed, 19 Feb 2020 00:00:00 +0530 Thu, 28 May 2020 11:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395559 The Tribunal allowed the appeal, deleting the addition of Rs. 10,10,000, based on the principle that earlier withdrawals should be presumed available for redeposit unless contrary evidence is provided. The decision emphasized the need for the department to provide concrete evidence when disputing the source of deposits. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395559