https://www.taxtmi.com/caselaws?id=466096 Undisclosed deposits alleged to be proceeds from share sales were examined with focus on the assessee's burden to prove source; although documentary evidence was furnished, the explanation was held insufficient to discharge the onus, leading to a quantification of addition. The tribunal curtailed the addition to thirty percent of the impugned sums as a remedial measure while imposing a non-precedential rider, restricting reliance on this adjustment in other assessment years. en-us Fri, 14 Feb 2020 00:00:00 +0530 Fri, 23 Jan 2026 19:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466096 Undisclosed deposits alleged to be proceeds from share sales were examined with focus on the assessee's burden to prove source; although documentary evidence was furnished, the explanation was held insufficient to discharge the onus, leading to a quantification of addition. The tribunal curtailed the addition to thirty percent of the impugned sums as a remedial measure while imposing a non-precedential rider, restricting reliance on this adjustment in other assessment years. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466096