https://www.taxtmi.com/caselaws?id=791478 An addition for unexplained cash credit under section 68 could not be sustained where the assessee's balance sheet showed available cash, the returned income was substantial, and the long-standing earning history supported the existence of accumulated funds for capital introduction. On the overall financial record, the explanation for the cash introduced into the capital account was accepted, and the addition was directed to be deleted. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791478 An addition for unexplained cash credit under section 68 could not be sustained where the assessee's balance sheet showed available cash, the returned income was substantial, and the long-standing earning history supported the existence of accumulated funds for capital introduction. On the overall financial record, the explanation for the cash introduced into the capital account was accepted, and the addition was directed to be deleted. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791478