https://www.taxtmi.com/caselaws?id=469871 Cash deposits supported by regular books, cash book, ledger, purchase and sales records, and stock register could not be treated as unexplained money under section 69A when those records were neither rejected nor doubted; the residual addition was therefore unsustainable and deleted. Because the substantive addition failed on merits, section 115BBE also could not be applied to the assessed amount on the facts of the case. The assessee succeeded and the consequential tax treatment was set aside. en-us Tue, 11 Mar 2025 00:00:00 +0530 Tue, 07 Jul 2026 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469871 Cash deposits supported by regular books, cash book, ledger, purchase and sales records, and stock register could not be treated as unexplained money under section 69A when those records were neither rejected nor doubted; the residual addition was therefore unsustainable and deleted. Because the substantive addition failed on merits, section 115BBE also could not be applied to the assessed amount on the facts of the case. The assessee succeeded and the consequential tax treatment was set aside. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469871