https://www.taxtmi.com/caselaws?id=782014 Cash deposited in a bank account was examined under section 68, with the assessee explaining that the receipts were from debtors against past sales and furnishing a party-wise bifurcation of the amounts received and the outstanding balances. As the revenue did not dispute those details and brought no contrary evidence on record, the explanation was accepted and the addition was deleted. en-us Tue, 07 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782014 Cash deposited in a bank account was examined under section 68, with the assessee explaining that the receipts were from debtors against past sales and furnishing a party-wise bifurcation of the amounts received and the outstanding balances. As the revenue did not dispute those details and brought no contrary evidence on record, the explanation was accepted and the addition was deleted. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782014