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    <title>2025 (4) TMI 2102 - ITAT DELHI</title>
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    <description>Cash deposits alleged as unexplained money under Section 69A require a credible explanation of their source. Handicraft sale proceeds, earlier bank withdrawals and receipts from relatives were treated as plausible explanations based on the deposit and withdrawal details, despite incomplete documentary support. The unexplained-money addition was therefore confined to only part of the deposits, with the remaining addition deleted.</description>
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      <description>Cash deposits alleged as unexplained money under Section 69A require a credible explanation of their source. Handicraft sale proceeds, earlier bank withdrawals and receipts from relatives were treated as plausible explanations based on the deposit and withdrawal details, despite incomplete documentary support. The unexplained-money addition was therefore confined to only part of the deposits, with the remaining addition deleted.</description>
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