https://www.taxtmi.com/caselaws?id=468872 Cash deposits were examined under section 69 as unexplained money, and the assessee supported the explanation with return particulars, land records, affidavits of purchasers, and evidence of sale of cattle, a bullock cart, and agricultural land. The material, together with remand proceedings, showed the deposits broadly matched the available cash flow, although some supporting documents were treated as self-serving and not enough for full deletion. Applying the CBDT verification guidelines for senior citizens as a reference point for scrutiny of cash deposits, the addition was not sustained in full and was restricted to a lump sum of Rs. 2,00,000, with the balance relief allowed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Sun, 24 May 2026 11:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468872 Cash deposits were examined under section 69 as unexplained money, and the assessee supported the explanation with return particulars, land records, affidavits of purchasers, and evidence of sale of cattle, a bullock cart, and agricultural land. The material, together with remand proceedings, showed the deposits broadly matched the available cash flow, although some supporting documents were treated as self-serving and not enough for full deletion. Applying the CBDT verification guidelines for senior citizens as a reference point for scrutiny of cash deposits, the addition was not sustained in full and was restricted to a lump sum of Rs. 2,00,000, with the balance relief allowed. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468872