https://www.taxtmi.com/caselaws?id=778024 ITAT MUMBAI (AT) held that additions under s.69A for cash deposited during demonetisation were deleted: bank records showed withdrawals before demonetisation and redeposit of over Rs.25 lakh, with no evidence the funds belonged to third parties. Agricultural receipts were accepted as genuine despite incomplete documentary proof, relying on state records and land location/size. Receipts from the AOP (Manas Krushi Farm) lacked memorandum or supporting evidence, so the assessing officer's treatment as income from other sources was upheld. Appeal was partly allowed. en-us Fri, 29 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778024 ITAT MUMBAI (AT) held that additions under s.69A for cash deposited during demonetisation were deleted: bank records showed withdrawals before demonetisation and redeposit of over Rs.25 lakh, with no evidence the funds belonged to third parties. Agricultural receipts were accepted as genuine despite incomplete documentary proof, relying on state records and land location/size. Receipts from the AOP (Manas Krushi Farm) lacked memorandum or supporting evidence, so the assessing officer's treatment as income from other sources was upheld. Appeal was partly allowed. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778024