https://www.taxtmi.com/caselaws?id=468178 Cash deposits made during demonetisation were fully supported by an audited cash book showing sufficient balance, and no defect was found in the books or accounts. An addition as unexplained money could not be sustained merely because the deposits were made over time, and the selective acceptance of the same source for part of the deposits was arbitrary. The addition under section 69A read with section 115BBE was therefore deleted, and the income was directed to be recomputed without that addition. en-us Tue, 05 Nov 2024 00:00:00 +0530 Tue, 21 Apr 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468178 Cash deposits made during demonetisation were fully supported by an audited cash book showing sufficient balance, and no defect was found in the books or accounts. An addition as unexplained money could not be sustained merely because the deposits were made over time, and the selective acceptance of the same source for part of the deposits was arbitrary. The addition under section 69A read with section 115BBE was therefore deleted, and the income was directed to be recomputed without that addition. Case-Laws Income Tax Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468178