https://www.taxtmi.com/caselaws?id=789572 Cash deposits in the bank account were not treated as unexplained income where the assessee showed prior cash withdrawals, regular income from teaching and agriculture, and accumulated capital balances supporting availability of funds. The bank records showed withdrawals immediately before corresponding deposits, and the Revenue produced no material to show that the cash had been deployed elsewhere. On these facts, the immediate source of the deposits stood explained, so the addition was deleted. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789572 Cash deposits in the bank account were not treated as unexplained income where the assessee showed prior cash withdrawals, regular income from teaching and agriculture, and accumulated capital balances supporting availability of funds. The bank records showed withdrawals immediately before corresponding deposits, and the Revenue produced no material to show that the cash had been deployed elsewhere. On these facts, the immediate source of the deposits stood explained, so the addition was deleted. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789572