https://www.taxtmi.com/caselaws?id=791929 Cash deposits could not be added as unexplained income where the assessee's explanation that they arose from agricultural floriculture operations was not disproved. The verification report accepted that agricultural activity was carried on, and no contrary evidence showed any other source of income or established an undisclosed source for the deposits. An addition based only on doubt and suspicion was therefore not sustainable, and the addition was deleted. en-us Thu, 30 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791929 Cash deposits could not be added as unexplained income where the assessee's explanation that they arose from agricultural floriculture operations was not disproved. The verification report accepted that agricultural activity was carried on, and no contrary evidence showed any other source of income or established an undisclosed source for the deposits. An addition based only on doubt and suspicion was therefore not sustainable, and the addition was deleted. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791929