https://www.taxtmi.com/caselaws?id=798017 Cash deposits representing pre-school fee collections fall outside section 69A where collection details and related expenses substantiate the receipts and the resulting surplus is included in returned income. Deposits already recorded in the accounts as fee receipts cannot be treated as unexplained money merely on an unsupported assertion that they belonged to an educational society, particularly where that society was registered after the relevant financial year. The section 69A addition was therefore deleted. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798017 Cash deposits representing pre-school fee collections fall outside section 69A where collection details and related expenses substantiate the receipts and the resulting surplus is included in returned income. Deposits already recorded in the accounts as fee receipts cannot be treated as unexplained money merely on an unsupported assertion that they belonged to an educational society, particularly where that society was registered after the relevant financial year. The section 69A addition was therefore deleted. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798017