https://www.taxtmi.com/caselaws?id=792710 Cash deposits in the assessee's bank account during the demonetisation period were treated as explained because they were linked to authorised money transfer business activity carried on as a regulated business correspondence agent. The assessee supported the receipts with the agency agreement with Vodafone M-Pesa, Form No. 26AS, bank statements and customer-wise details, and the commission income from the same transactions was reflected in Form No. 26AS and accepted by the department. On these facts, the deposits were not unexplained cash credits merely because complete supporting particulars were available only for part of the receipts, so addition under section 69A and the consequential application of section 115BBE were deleted. en-us Wed, 27 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792710 Cash deposits in the assessee's bank account during the demonetisation period were treated as explained because they were linked to authorised money transfer business activity carried on as a regulated business correspondence agent. The assessee supported the receipts with the agency agreement with Vodafone M-Pesa, Form No. 26AS, bank statements and customer-wise details, and the commission income from the same transactions was reflected in Form No. 26AS and accepted by the department. On these facts, the deposits were not unexplained cash credits merely because complete supporting particulars were available only for part of the receipts, so addition under section 69A and the consequential application of section 115BBE were deleted. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792710