https://www.taxtmi.com/caselaws?id=798956 Section 69A requires a satisfactory explanation of the nature and source of cash deposits. Cash gifts cannot be rejected solely because they were received in cash or donor confirmation is unavailable after the donor's death; the donor's financial capacity and availability of funds must be assessed on the preponderance of probabilities. Claimed family reimbursements for advance-tax and housing-loan payments require verification against bank payments, tax challans, loan records, the reimbursing persons' financial capacity, and the nexus with cash deposits. Delayed evidence or absent confirmations alone does not justify rejection without objective verification. The addition requires reconsideration to the extent sources and nexus are established. en-us Mon, 24 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798956 Section 69A requires a satisfactory explanation of the nature and source of cash deposits. Cash gifts cannot be rejected solely because they were received in cash or donor confirmation is unavailable after the donor's death; the donor's financial capacity and availability of funds must be assessed on the preponderance of probabilities. Claimed family reimbursements for advance-tax and housing-loan payments require verification against bank payments, tax challans, loan records, the reimbursing persons' financial capacity, and the nexus with cash deposits. Delayed evidence or absent confirmations alone does not justify rejection without objective verification. The addition requires reconsideration to the extent sources and nexus are established. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798956