https://www.taxtmi.com/caselaws?id=471393 Recorded cash on hand in the cash book and audited accounts explained demonetisation-period banknote deposits where the Assessing Officer identified no defect in the cash book or dispute regarding the recorded balance. Delayed or staggered deposit of part of the cash, including after an earlier accepted deposit, did not by itself undermine the documented source. The deposits therefore could not be treated as unexplained money. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 01 Sep 2026 19:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471393 Recorded cash on hand in the cash book and audited accounts explained demonetisation-period banknote deposits where the Assessing Officer identified no defect in the cash book or dispute regarding the recorded balance. Delayed or staggered deposit of part of the cash, including after an earlier accepted deposit, did not by itself undermine the documented source. The deposits therefore could not be treated as unexplained money. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471393