https://www.taxtmi.com/caselaws?id=794537 Protective addition for cash deposits in a joint bank account was unsustainable where the evidence showed the account was mainly operated by the assessee's father and the deposits matched sale proceeds of agricultural land owned by other family members. Since the related land sale transactions and their tax treatment had already been examined in those family members' cases, mere joint holding of the account did not justify taxing the deposits in the assessee's hands. The addition was deleted in favour of the assessee. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794537 Protective addition for cash deposits in a joint bank account was unsustainable where the evidence showed the account was mainly operated by the assessee's father and the deposits matched sale proceeds of agricultural land owned by other family members. Since the related land sale transactions and their tax treatment had already been examined in those family members' cases, mere joint holding of the account did not justify taxing the deposits in the assessee's hands. The addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794537