https://www.taxtmi.com/caselaws?id=796815 Cash deposits during demonetisation were satisfactorily explained where the assessee substantiated a maternal gift through the donor's income-tax returns showing undisputed rental income, and the Revenue made no enquiry into her accumulated cash savings despite unavailable bank withdrawals. A further deposit was explained through the HUF's disclosed rental income and available cash resources. As the disclosed rental receipts of both sources were not disputed and the assessee discharged the burden of proving the sources, the additions for unexplained investments were deleted. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796815 Cash deposits during demonetisation were satisfactorily explained where the assessee substantiated a maternal gift through the donor's income-tax returns showing undisputed rental income, and the Revenue made no enquiry into her accumulated cash savings despite unavailable bank withdrawals. A further deposit was explained through the HUF's disclosed rental income and available cash resources. As the disclosed rental receipts of both sources were not disputed and the assessee discharged the burden of proving the sources, the additions for unexplained investments were deleted. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796815