https://www.taxtmi.com/caselaws?id=791466 Cash balance additions as unexplained money under section 69A cannot be sustained where contemporaneous cash book extracts and a cash flow statement show the closing balance was carried forward as the opening balance in the next year. The discrepancy arose from comparing figures without properly considering the assessee's records, and the alleged difference in cash balance was not established on the material on record. The addition, with consequential tax treatment under section 115BBE, was therefore directed to be deleted. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791466 Cash balance additions as unexplained money under section 69A cannot be sustained where contemporaneous cash book extracts and a cash flow statement show the closing balance was carried forward as the opening balance in the next year. The discrepancy arose from comparing figures without properly considering the assessee's records, and the alleged difference in cash balance was not established on the material on record. The addition, with consequential tax treatment under section 115BBE, was therefore directed to be deleted. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791466