https://www.taxtmi.com/caselaws?id=467382 Acceptance of an agreement to sell as documentary proof established the source of a specific cash deposit of Rs. 7,50,000, with the absence of a registered sale deed explained by the land's lawful character and transaction specifics; the agreement was treated as probative evidence sufficient to discharge the explanation requirement, distinct from prior treatment of a separate cash gift issue. Consequently, the prior addition treating the deposit as unexplained income was deleted and the taxpayer's challenge to that addition was allowed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 16 Mar 2026 19:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467382 Acceptance of an agreement to sell as documentary proof established the source of a specific cash deposit of Rs. 7,50,000, with the absence of a registered sale deed explained by the land's lawful character and transaction specifics; the agreement was treated as probative evidence sufficient to discharge the explanation requirement, distinct from prior treatment of a separate cash gift issue. Consequently, the prior addition treating the deposit as unexplained income was deleted and the taxpayer's challenge to that addition was allowed. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467382