https://www.taxtmi.com/caselaws?id=773185 Cash deposits in the assessee's bank account were accepted as reimbursements from the employer towards vehicle running and maintenance expenses, not unexplained cash credits under section 68. The assessee supported the claim with employer confirmations, ledger entries and correspondence, including a reply to notice under section 133(6), establishing the employment relationship and the nature of the payments for transportation, fuel, toll tax and maintenance. The deposits were also spread through the year, which supported the reimbursement explanation. On that record, the addition was deleted. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773185 Cash deposits in the assessee's bank account were accepted as reimbursements from the employer towards vehicle running and maintenance expenses, not unexplained cash credits under section 68. The assessee supported the claim with employer confirmations, ledger entries and correspondence, including a reply to notice under section 133(6), establishing the employment relationship and the nature of the payments for transportation, fuel, toll tax and maintenance. The deposits were also spread through the year, which supported the reimbursement explanation. On that record, the addition was deleted. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773185