https://www.taxtmi.com/caselaws?id=799230 Section 69A applies only where the taxpayer does not satisfactorily explain the nature and source of money. Cash deposited during demonetisation was explained as business cash, including advances returned by paddy-procurement agents, supported by cash books, financial statements, agent details and comparative deposit data. As the books were not rejected and available evidence supported the business practice, the source was treated as satisfactorily explained. No addition for unexplained cash deposits was warranted, and the factual finding raised no substantial question of law under Section 260A. en-us Tue, 25 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799230 Section 69A applies only where the taxpayer does not satisfactorily explain the nature and source of money. Cash deposited during demonetisation was explained as business cash, including advances returned by paddy-procurement agents, supported by cash books, financial statements, agent details and comparative deposit data. As the books were not rejected and available evidence supported the business practice, the source was treated as satisfactorily explained. No addition for unexplained cash deposits was warranted, and the factual finding raised no substantial question of law under Section 260A. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799230