https://www.taxtmi.com/caselaws?id=471037 Cash deposits following the sale of agricultural land were supported by the sale deed and temporal proximity, creating an evidentiary presumption that they represented sale consideration and advances. The assessee nevertheless did not establish the source to the lower authorities' complete satisfaction. Balancing the available evidence against the burden of proof, only a lump-sum addition was considered warranted, and the unexplained cash-deposit addition was restricted substantially. 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=471037 Cash deposits following the sale of agricultural land were supported by the sale deed and temporal proximity, creating an evidentiary presumption that they represented sale consideration and advances. The assessee nevertheless did not establish the source to the lower authorities' complete satisfaction. Balancing the available evidence against the burden of proof, only a lump-sum addition was considered warranted, and the unexplained cash-deposit addition was restricted substantially. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471037