https://www.taxtmi.com/caselaws?id=784982 Addition under section 69A for unexplained cash deposits during the demonetization period was sustained where the assessee used a bank account for cash deposits and failed to substantiate a claimed transfer of assets and liabilities to a partner under section 189; the partner did not demonstrate that the deposits were reflected in his return. The tribunal held that the assessee did not produce corroborative evidence and failed to discharge the burden of proof, therefore the additions were maintained and the appeal decided against the assessee. en-us Tue, 25 Nov 2025 00:00:00 +0530 Wed, 14 Jan 2026 11:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784982 Addition under section 69A for unexplained cash deposits during the demonetization period was sustained where the assessee used a bank account for cash deposits and failed to substantiate a claimed transfer of assets and liabilities to a partner under section 189; the partner did not demonstrate that the deposits were reflected in his return. The tribunal held that the assessee did not produce corroborative evidence and failed to discharge the burden of proof, therefore the additions were maintained and the appeal decided against the assessee. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784982