https://www.taxtmi.com/caselaws?id=797072 Unexplained cash-deposit additions require comprehensive consideration of evidence supporting debtor recoveries and the taxpayer's cash-collection business model. Relevant material included debtor ledgers, activation and subscription records, local cable operator reports, cash books and bank statements, while concerns arose from demonetisation-period deposits, incomplete third-party confirmations and discrepancies in cash books and debtor ledgers. Full appraisal and, where necessary, remand verification of this material is required before determining the sustainability of the addition or the validity of rejecting the books of account. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797072 Unexplained cash-deposit additions require comprehensive consideration of evidence supporting debtor recoveries and the taxpayer's cash-collection business model. Relevant material included debtor ledgers, activation and subscription records, local cable operator reports, cash books and bank statements, while concerns arose from demonetisation-period deposits, incomplete third-party confirmations and discrepancies in cash books and debtor ledgers. Full appraisal and, where necessary, remand verification of this material is required before determining the sustainability of the addition or the validity of rejecting the books of account. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797072