https://www.taxtmi.com/caselaws?id=795276 Cash received as part of disclosed consideration for sale of immovable property cannot be separately assessed as unexplained money where the returned income already includes that receipt. The registered sale deed recorded the total consideration, banking records supported the portion received through banking channels, and the balance cash was consistent with the disclosed transaction. Treating the same cash as unexplained money would result in a double addition. Accordingly, the cash receipt was not liable to addition as unexplained money, and the addition was deleted. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795276 Cash received as part of disclosed consideration for sale of immovable property cannot be separately assessed as unexplained money where the returned income already includes that receipt. The registered sale deed recorded the total consideration, banking records supported the portion received through banking channels, and the balance cash was consistent with the disclosed transaction. Treating the same cash as unexplained money would result in a double addition. Accordingly, the cash receipt was not liable to addition as unexplained money, and the addition was deleted. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795276