https://www.taxtmi.com/caselaws?id=467990 Cash deposits during the demonetisation period were treated as explained where regular cash sales were shown in the preceding and succeeding years, month-wise sales showed no abnormal trend, and the receipts were recorded in the sales account and included in declared profit. The audited accounts, accepted VAT returns, and absence of defects in the sales register, stock register, purchase register, or cash book supported the finding. As the Revenue produced no contrary material to displace these factual findings, the addition was deleted and the challenge failed. en-us Tue, 31 Oct 2023 00:00:00 +0530 Sat, 11 Apr 2026 10:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467990 Cash deposits during the demonetisation period were treated as explained where regular cash sales were shown in the preceding and succeeding years, month-wise sales showed no abnormal trend, and the receipts were recorded in the sales account and included in declared profit. The audited accounts, accepted VAT returns, and absence of defects in the sales register, stock register, purchase register, or cash book supported the finding. As the Revenue produced no contrary material to displace these factual findings, the addition was deleted and the challenge failed. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467990