https://www.taxtmi.com/caselaws?id=781918 ITAT Delhi allowed the assessee's appeal and deleted the addition made under Section 69A on account of cash deposits. The assessee explained that the deposits were sourced from sale proceeds of agricultural land and a cash gift from a parent, also arising from sale of land. ITAT held that the assessee had discharged the burden of proof by producing documentary evidence, including an agreement to sell and a registered sale deed showing cash consideration. As the Revenue failed to disprove this explanation, the orders of the lower authorities were set aside. en-us Fri, 03 Oct 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781918 ITAT Delhi allowed the assessee's appeal and deleted the addition made under Section 69A on account of cash deposits. The assessee explained that the deposits were sourced from sale proceeds of agricultural land and a cash gift from a parent, also arising from sale of land. ITAT held that the assessee had discharged the burden of proof by producing documentary evidence, including an agreement to sell and a registered sale deed showing cash consideration. As the Revenue failed to disprove this explanation, the orders of the lower authorities were set aside. Case-Laws Income Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781918