https://www.taxtmi.com/caselaws?id=461819 Cash deposit additions are sustained where the assessee fails to prove the source of the deposit or establish the identity, creditworthiness and financial capacity of the alleged provider. The explanation was not substantiated before the assessment authority, the first appellate authority or the Tribunal, so the addition was upheld against the assessee. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 30 Apr 2025 19:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461819 Cash deposit additions are sustained where the assessee fails to prove the source of the deposit or establish the identity, creditworthiness and financial capacity of the alleged provider. The explanation was not substantiated before the assessment authority, the first appellate authority or the Tribunal, so the addition was upheld against the assessee. Case-Laws Income Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461819