https://www.taxtmi.com/caselaws?id=787713 Challenge to additions made as unexplained cash deposits and household expenditure was resolved by treating cash receipts as business sales supported by documentary evidence and presumptive taxation filing; the evidentiary linkage between deposits and business receipts undermined the unexplained cash deposit finding and no distinct disallowance for household expenses was justified on the specific facts, so the additions were deleted and the appeal allowed in favour of the taxpayer. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 17:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787713 Challenge to additions made as unexplained cash deposits and household expenditure was resolved by treating cash receipts as business sales supported by documentary evidence and presumptive taxation filing; the evidentiary linkage between deposits and business receipts undermined the unexplained cash deposit finding and no distinct disallowance for household expenses was justified on the specific facts, so the additions were deleted and the appeal allowed in favour of the taxpayer. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787713