https://www.taxtmi.com/caselaws?id=791261 Cash deposits during the demonetisation period were examined under section 69A against the assessee's cash flow statements, bank records, land documents, agricultural income material, salary evidence, withdrawals and past cash balance. The Tribunal found that the lower authorities had not properly examined this supporting material and accepted that there was some basis for availability of cash. However, it also treated parts of the evidence as self-serving and insufficient to justify complete deletion of the addition. On that record, the Tribunal granted partial relief by restricting the addition to 10% of the disputed amount. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791261 Cash deposits during the demonetisation period were examined under section 69A against the assessee's cash flow statements, bank records, land documents, agricultural income material, salary evidence, withdrawals and past cash balance. The Tribunal found that the lower authorities had not properly examined this supporting material and accepted that there was some basis for availability of cash. However, it also treated parts of the evidence as self-serving and insufficient to justify complete deletion of the addition. On that record, the Tribunal granted partial relief by restricting the addition to 10% of the disputed amount. Case-Laws Income Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791261