https://www.taxtmi.com/caselaws?id=398108 The ITAT partially allowed the appeal, directing the AO to consider only the peak cash deposits as income, emphasizing the importance of consistency in tax assessments. The decision highlighted the principle of considering only peak deposits as income, directing the AO to follow this approach in determining the taxable amount. en-us Wed, 05 Aug 2020 00:00:00 +0530 Mon, 07 Sep 2020 10:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398108 The ITAT partially allowed the appeal, directing the AO to consider only the peak cash deposits as income, emphasizing the importance of consistency in tax assessments. The decision highlighted the principle of considering only peak deposits as income, directing the AO to follow this approach in determining the taxable amount. Case-Laws Income Tax Wed, 05 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398108