https://www.taxtmi.com/caselaws?id=471038 Unexplained cash deposits were substantially linked to the cash component of consideration from the sale of two properties. Although the sales supported the source of the deposits, the evidence did not establish the full amount to the satisfaction of the lower authorities. The unexplained-cash addition was therefore substantially restricted, with only a limited portion of the deposits retained as unexplained income and corresponding relief granted to the assessee. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471038 Unexplained cash deposits were substantially linked to the cash component of consideration from the sale of two properties. Although the sales supported the source of the deposits, the evidence did not establish the full amount to the satisfaction of the lower authorities. The unexplained-cash addition was therefore substantially restricted, with only a limited portion of the deposits retained as unexplained income and corresponding relief granted to the assessee. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471038