https://www.taxtmi.com/caselaws?id=776685 Cash deposits treated as unexplained were partly accepted as sourced from sale consideration received under earlier sale deeds, because the deposits showed a temporal nexus with those transactions. The assessee, however, did not satisfactorily discharge the burden of proving all relevant facts before the lower authorities, so the explanation was accepted only in part. The addition was therefore restricted, with relief granted for the balance amount. en-us Mon, 06 Jan 2025 00:00:00 +0530 Sat, 16 Aug 2025 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776685 Cash deposits treated as unexplained were partly accepted as sourced from sale consideration received under earlier sale deeds, because the deposits showed a temporal nexus with those transactions. The assessee, however, did not satisfactorily discharge the burden of proving all relevant facts before the lower authorities, so the explanation was accepted only in part. The addition was therefore restricted, with relief granted for the balance amount. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776685