https://www.taxtmi.com/caselaws?id=470000 Cash deposits during the demonetisation period were explained through prior disclosures of agricultural and tuition income and a brother's confirmation of the alleged gift, so the assessee was held to have discharged the burden of proving the ownership and source of the cash. On that evidence, the explanation for the bank deposits could not be rejected, and the addition under section 69A was directed to be deleted. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 11 Jul 2026 15:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470000 Cash deposits during the demonetisation period were explained through prior disclosures of agricultural and tuition income and a brother's confirmation of the alleged gift, so the assessee was held to have discharged the burden of proving the ownership and source of the cash. On that evidence, the explanation for the bank deposits could not be rejected, and the addition under section 69A was directed to be deleted. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470000