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    <title>2025 (4) TMI 2070 - ITAT DELHI</title>
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    <description>Cash deposits during the demonetisation period were supported by bank-recorded withdrawals made before the deposits. Withdrawals of Rs. 2,50,000 and Rs. 9,00,000 were substantially traceable to deposits totalling Rs. 10,02,000, making the stated source plausible. On that basis, the addition for alleged unexplained cash deposits was deleted in favour of the assessee.</description>
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      <description>Cash deposits during the demonetisation period were supported by bank-recorded withdrawals made before the deposits. Withdrawals of Rs. 2,50,000 and Rs. 9,00,000 were substantially traceable to deposits totalling Rs. 10,02,000, making the stated source plausible. On that basis, the addition for alleged unexplained cash deposits was deleted in favour of the assessee.</description>
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