https://www.taxtmi.com/caselaws?id=471154 Cash deposits supported by documentary evidence of land-sale proceeds cannot be treated as unexplained. The sale deed and bank statement established that part of the deposits arose from the land sale, requiring deletion of the addition to that extent. The balance deposit remained unexplained because no satisfactory source was established, and the addition was sustained for that portion. en-us Wed, 02 Apr 2025 00:00:00 +0530 Sat, 22 Aug 2026 22:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471154 Cash deposits supported by documentary evidence of land-sale proceeds cannot be treated as unexplained. The sale deed and bank statement established that part of the deposits arose from the land sale, requiring deletion of the addition to that extent. The balance deposit remained unexplained because no satisfactory source was established, and the addition was sustained for that portion. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471154