https://www.taxtmi.com/caselaws?id=792968 Cash deposits made during the demonetisation period were held to be satisfactorily explained where the assessee supported the source with bank statements showing earlier withdrawals, opening cash balance, and agricultural receipts. The Tribunal also considered the assessee's medical condition and the surrounding material as consistent with the available cash resources. On that record, the deposits had a plausible sourced explanation, so the addition as unexplained money under section 69A of the Income-tax Act, 1961 was deleted. en-us Mon, 18 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792968 Cash deposits made during the demonetisation period were held to be satisfactorily explained where the assessee supported the source with bank statements showing earlier withdrawals, opening cash balance, and agricultural receipts. The Tribunal also considered the assessee's medical condition and the surrounding material as consistent with the available cash resources. On that record, the deposits had a plausible sourced explanation, so the addition as unexplained money under section 69A of the Income-tax Act, 1961 was deleted. Case-Laws Income Tax Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792968