https://www.taxtmi.com/caselaws?id=469233 Cash deposits in a bank account may be treated as unexplained income under section 68 where the assessee does not explain the source or produce supporting evidence. The note records that non-cooperation in assessment and remand proceedings, coupled with the absence of documentary proof that the cash came from family members or any other identified source, left the explanation unsubstantiated. On those facts, the addition as unexplained cash was sustained and the challenge failed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469233 Cash deposits in a bank account may be treated as unexplained income under section 68 where the assessee does not explain the source or produce supporting evidence. The note records that non-cooperation in assessment and remand proceedings, coupled with the absence of documentary proof that the cash came from family members or any other identified source, left the explanation unsubstantiated. On those facts, the addition as unexplained cash was sustained and the challenge failed. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469233