https://www.taxtmi.com/caselaws?id=777311 Cash deposits in a joint bank account could not be added in the assessee's hands where the record did not show that she made the deposits herself. The deceased husband was the primary account holder, and the assessee's salaried status with disclosed income and tax deducted at source supported the absence of any material linking her to the cash credits. On those facts, mere presence of deposits in the joint account was insufficient to sustain the addition, and the unexplained cash deposit addition was deleted in favour of the assessee. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777311 Cash deposits in a joint bank account could not be added in the assessee's hands where the record did not show that she made the deposits herself. The deceased husband was the primary account holder, and the assessee's salaried status with disclosed income and tax deducted at source supported the absence of any material linking her to the cash credits. On those facts, mere presence of deposits in the joint account was insufficient to sustain the addition, and the unexplained cash deposit addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777311