https://www.taxtmi.com/caselaws?id=771513 Cash deposits linked to declared business turnover and accumulated savings may justify only a restricted addition where a full unexplained-money addition is not supported on the facts; here, the addition under section 68 was curtailed on estimation. The special tax regime under section 115BBE applies only from its stated effective date of 01.04.2017, so it could not be applied to pre-effective-date transactions; the assessee was therefore to be assessed under the normal provisions. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771513 Cash deposits linked to declared business turnover and accumulated savings may justify only a restricted addition where a full unexplained-money addition is not supported on the facts; here, the addition under section 68 was curtailed on estimation. The special tax regime under section 115BBE applies only from its stated effective date of 01.04.2017, so it could not be applied to pre-effective-date transactions; the assessee was therefore to be assessed under the normal provisions. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771513