https://www.taxtmi.com/caselaws?id=789104 Cash deposits were reconciled with corresponding bank withdrawals through the cash flow statement, which also separately accounted for household /expenses and showed availability of cash in hand over time. On those facts, the opening cash balance could not be treated as unexplained income or undisclosed income for the year under consideration. The addition was therefore deleted in favour of the assessee. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789104 Cash deposits were reconciled with corresponding bank withdrawals through the cash flow statement, which also separately accounted for household /expenses and showed availability of cash in hand over time. On those facts, the opening cash balance could not be treated as unexplained income or undisclosed income for the year under consideration. The addition was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789104