https://www.taxtmi.com/caselaws?id=778874 Cash deposits were treated as unexplained income only partly because the assessee showed a prima facie link to withdrawals from her husband's bank account, but failed to file a reconciliation or cash flow statement to fully explain the source. As the withdrawals substantially covered the deposits, the full addition was considered excessive on the facts. The addition was therefore restricted to a lump sum amount, granting partial relief on the cash deposit issue. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778874 Cash deposits were treated as unexplained income only partly because the assessee showed a prima facie link to withdrawals from her husband's bank account, but failed to file a reconciliation or cash flow statement to fully explain the source. As the withdrawals substantially covered the deposits, the full addition was considered excessive on the facts. The addition was therefore restricted to a lump sum amount, granting partial relief on the cash deposit issue. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778874