https://www.taxtmi.com/highlights?id=72084 Revision u/s 263 - source of cash deposited in the Bank account - There is a direct nexus between the transaction of sale and the cash deposited in the bank account of the assessee as the transaction of sale of land is registered on 26.04.2010 and the cash was also deposited by the assessee on the same date. AO has accepted the deal of sale of agriculture land with a conscious and independent application of mind. - AT en-us Tue, 19 Sep 2023 12:16:46 +0530 Tue, 19 Sep 2023 12:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72084 Revision u/s 263 - source of cash deposited in the Bank account - There is a direct nexus between the transaction of sale and the cash deposited in the bank account of the assessee as the transaction of sale of land is registered on 26.04.2010 and the cash was also deposited by the assessee on the same date. AO has accepted the deal of sale of agriculture land with a conscious and independent application of mind. - AT Highlights Income Tax Tue, 19 Sep 2023 12:16:46 +0530 https://www.taxtmi.com/highlights?id=72084