https://www.taxtmi.com/caselaws?id=794606 Cash deposits in the assessee's bank account were held to be explained where the surrounding banking pattern, 26AS data, and accepted commission receipts showed that the assessee was acting as a commission agent collecting cash from customers and remitting it to payment service companies through banking channels. The absence of written agreements did not, by itself, dislodge that explanation when the material on record substantiated the source and onward movement of the funds. On that basis, the addition treating the deposits as unexplained income was unsustainable and was deleted. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794606 Cash deposits in the assessee's bank account were held to be explained where the surrounding banking pattern, 26AS data, and accepted commission receipts showed that the assessee was acting as a commission agent collecting cash from customers and remitting it to payment service companies through banking channels. The absence of written agreements did not, by itself, dislodge that explanation when the material on record substantiated the source and onward movement of the funds. On that basis, the addition treating the deposits as unexplained income was unsustainable and was deleted. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794606