https://www.taxtmi.com/caselaws?id=799223 Section 69A does not apply to cash deposits arising from cash sales that are recorded in the books of account. Where the books remain unrejected and the related purchases, stock position, and sales are not disputed, the deposits cannot be treated as unexplained money. As the cash sales were already disclosed as income, deletion of the addition is sustained. en-us Mon, 14 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799223 Section 69A does not apply to cash deposits arising from cash sales that are recorded in the books of account. Where the books remain unrejected and the related purchases, stock position, and sales are not disputed, the deposits cannot be treated as unexplained money. As the cash sales were already disclosed as income, deletion of the addition is sustained. Case-Laws Income Tax Mon, 14 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799223