https://www.taxtmi.com/caselaws?id=787560 Cash deposits made during the demonetisation period were explained by the assessee's cash book, and no defect was found in the cash book or stock register. The Revenue's relied-upon entries did not show manipulation, as they related to a period before demonetisation and matched earlier and later ledger records. On these facts, the addition under section 68 was held unsustainable and was deleted in favour of the assessee. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 06 Mar 2026 18:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787560 Cash deposits made during the demonetisation period were explained by the assessee's cash book, and no defect was found in the cash book or stock register. The Revenue's relied-upon entries did not show manipulation, as they related to a period before demonetisation and matched earlier and later ledger records. On these facts, the addition under section 68 was held unsustainable and was deleted in favour of the assessee. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787560