https://www.taxtmi.com/caselaws?id=471228 For cash deposits made during demonetisation and examined under Section 69A, cash-flow statements and income-tax returns supported the availability of rental income and cash after 1 April 2011. The opening cash balance on that date remained unsupported by documentary evidence, and the cash-flow statement did not sufficiently provide for household drawings and personal or incidental expenditure. Estimated personal expenditure of Rs. 2,50,000 was therefore treated as unexplained, while Rs. 11,00,000 of the disputed deposit was accepted as explained cash availability. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 25 Aug 2026 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471228 For cash deposits made during demonetisation and examined under Section 69A, cash-flow statements and income-tax returns supported the availability of rental income and cash after 1 April 2011. The opening cash balance on that date remained unsupported by documentary evidence, and the cash-flow statement did not sufficiently provide for household drawings and personal or incidental expenditure. Estimated personal expenditure of Rs. 2,50,000 was therefore treated as unexplained, while Rs. 11,00,000 of the disputed deposit was accepted as explained cash availability. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471228