https://www.taxtmi.com/caselaws?id=778013 Cash deposits were not sustained as unexplained money under section 69A where the assessee showed that the deposits arose in the course of its potato business and the bank statement supported the stated repayment explanation. On the recorded facts, the source of the cash was consistent with the business pattern, so no addition was warranted. Once the section 69A addition was deleted, the issue of taxation at the special rate under section 115BBE became only consequential and did not affect the result. en-us Tue, 26 Aug 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778013 Cash deposits were not sustained as unexplained money under section 69A where the assessee showed that the deposits arose in the course of its potato business and the bank statement supported the stated repayment explanation. On the recorded facts, the source of the cash was consistent with the business pattern, so no addition was warranted. Once the section 69A addition was deleted, the issue of taxation at the special rate under section 115BBE became only consequential and did not affect the result. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778013