https://www.taxtmi.com/caselaws?id=468823 Cash deposits made during the demonetisation period were treated as explained by available cash in hand where the assessee's books were audited, no defect in the books was pointed out, and the Assessing Officer failed to dislodge the explanation with contrary material. The Tribunal's deletion of the section 68 addition was held to rest on supported factual findings, not on conjecture or irrational appreciation of evidence, so no perversity was shown and no substantial question of law arose under section 260A. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 21 May 2026 18:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468823 Cash deposits made during the demonetisation period were treated as explained by available cash in hand where the assessee's books were audited, no defect in the books was pointed out, and the Assessing Officer failed to dislodge the explanation with contrary material. The Tribunal's deletion of the section 68 addition was held to rest on supported factual findings, not on conjecture or irrational appreciation of evidence, so no perversity was shown and no substantial question of law arose under section 260A. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468823