https://www.taxtmi.com/caselaws?id=792558 Cash deposits supported by a consistent coaching-centre and hostel business history, bank statements, cash flow details and corroborative withdrawals could not be treated as unexplained, so the addition was deleted for advance fees and fees received from students. By contrast, claims that certain deposits represented agricultural income and an amount received from Lala Ram were not supported by sufficient material on the record and required factual verification, so those matters were remanded to the Assessing Officer. Relief was therefore granted only for explained business receipts, while the unverified claims remained open for examination. en-us Fri, 24 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 11:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792558 Cash deposits supported by a consistent coaching-centre and hostel business history, bank statements, cash flow details and corroborative withdrawals could not be treated as unexplained, so the addition was deleted for advance fees and fees received from students. By contrast, claims that certain deposits represented agricultural income and an amount received from Lala Ram were not supported by sufficient material on the record and required factual verification, so those matters were remanded to the Assessing Officer. Relief was therefore granted only for explained business receipts, while the unverified claims remained open for examination. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792558