https://www.taxtmi.com/highlights?id=58509 Unexplained cash deposited in the bank account - source of receipt - sale of agriculture produce to non-existing firm - The assessee has supported the closure of the business of Dariyalal Aloo Bhandar by way of affidavit from the surrounding farmers who were having the personal knowledge of the fact of the closure of the shop since 2016. The agricultural land of 46 Bigha appears sufficient to support the production of potato as claimed - the benefit of doubt, in our mind, must go to the assessee - AT en-us Fri, 25 Jun 2021 14:21:41 +0530 Fri, 25 Jun 2021 14:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58509 Unexplained cash deposited in the bank account - source of receipt - sale of agriculture produce to non-existing firm - The assessee has supported the closure of the business of Dariyalal Aloo Bhandar by way of affidavit from the surrounding farmers who were having the personal knowledge of the fact of the closure of the shop since 2016. The agricultural land of 46 Bigha appears sufficient to support the production of potato as claimed - the benefit of doubt, in our mind, must go to the assessee - AT Highlights Income Tax Fri, 25 Jun 2021 14:21:41 +0530 https://www.taxtmi.com/highlights?id=58509