https://www.taxtmi.com/caselaws?id=791788 Cash deposits during the demonetization period were treated as explained where they were supported by audited books of account, cash book, bank book and other records showing availability of cash from business receipts and earlier withdrawals. The tax authority had not pointed to specific defects in the books, rejected the book results, or produced material showing that the withdrawn cash was used for any other purpose; on that basis, no addition under section 69A could be sustained merely on suspicion. The chart filed before the first appellate authority was only a compilation from already filed records, so the objection that it amounted to impermissible additional evidence was rejected. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791788 Cash deposits during the demonetization period were treated as explained where they were supported by audited books of account, cash book, bank book and other records showing availability of cash from business receipts and earlier withdrawals. The tax authority had not pointed to specific defects in the books, rejected the book results, or produced material showing that the withdrawn cash was used for any other purpose; on that basis, no addition under section 69A could be sustained merely on suspicion. The chart filed before the first appellate authority was only a compilation from already filed records, so the objection that it amounted to impermissible additional evidence was rejected. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791788