https://www.taxtmi.com/caselaws?id=471715 Disclosed agricultural income accepted by the Revenue for the relevant and immediately preceding years can explain the source of cash deposited in a bank account. A deposit made during the demonetisation period does not, solely because of its timing, become unexplained money. Where accepted agricultural income supports the availability of cash, the deposit cannot be assessed as unexplained money and is treated as satisfactorily explained. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471715 Disclosed agricultural income accepted by the Revenue for the relevant and immediately preceding years can explain the source of cash deposited in a bank account. A deposit made during the demonetisation period does not, solely because of its timing, become unexplained money. Where accepted agricultural income supports the availability of cash, the deposit cannot be assessed as unexplained money and is treated as satisfactorily explained. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471715