https://www.taxtmi.com/caselaws?id=780045 ITAT held that unexplained cash deposits treated as income under section 69A could not be sustained where the assessee produced bank records showing the depositor's signature, the travel agent's PAN and transaction vouchers proving the agent arranged deposits to demonstrate funds for visa processing. Revenue produced no contrary material to trace the deposits to the assessee's own unaccounted money. The addition by the AO, confirmed by the CIT(A), was deleted and the appeal was allowed in favor of the assessee. en-us Mon, 29 Sep 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780045 ITAT held that unexplained cash deposits treated as income under section 69A could not be sustained where the assessee produced bank records showing the depositor's signature, the travel agent's PAN and transaction vouchers proving the agent arranged deposits to demonstrate funds for visa processing. Revenue produced no contrary material to trace the deposits to the assessee's own unaccounted money. The addition by the AO, confirmed by the CIT(A), was deleted and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780045