https://www.taxtmi.com/caselaws?id=465683 Unexplained cash deposit additions under section 69A were reduced where prior cash withdrawals were shown on record but were not fully reconciled through complete supporting evidence; the addition was therefore restricted rather than sustained in full. The text also states that section 115BBE applies only to transactions on or after 01.04.2017, so it could not govern earlier-period transactions. Accordingly, assessment under section 115BBE was held inapplicable and normal provisions were applied, resulting in partial relief to the assessee. en-us Tue, 04 Feb 2025 00:00:00 +0530 Mon, 05 Jan 2026 20:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465683 Unexplained cash deposit additions under section 69A were reduced where prior cash withdrawals were shown on record but were not fully reconciled through complete supporting evidence; the addition was therefore restricted rather than sustained in full. The text also states that section 115BBE applies only to transactions on or after 01.04.2017, so it could not govern earlier-period transactions. Accordingly, assessment under section 115BBE was held inapplicable and normal provisions were applied, resulting in partial relief to the assessee. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465683