https://www.taxtmi.com/caselaws?id=471814 Cash deposits collected from small depositors by a bank business correspondent, deposited into its account and remitted to the lead bank after retaining permitted commission, formed part of an established business model. Consistent acceptance of that model and the income arising from it in earlier years supported the explanation for the deposits. In the absence of new material justifying departure from the accepted position, treating the deposits as unexplained money was unsustainable; the cash-deposit addition was deleted. en-us Fri, 11 Apr 2025 00:00:00 +0530 Sat, 19 Sep 2026 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471814 Cash deposits collected from small depositors by a bank business correspondent, deposited into its account and remitted to the lead bank after retaining permitted commission, formed part of an established business model. Consistent acceptance of that model and the income arising from it in earlier years supported the explanation for the deposits. In the absence of new material justifying departure from the accepted position, treating the deposits as unexplained money was unsustainable; the cash-deposit addition was deleted. Case-Laws Income Tax Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471814