https://www.taxtmi.com/caselaws?id=799435 Cash deposits were accepted as explained only where cash-flow entries were supported by corresponding prior withdrawals. An opening cash balance lacked evidence of the preceding year's closing balance, and cheque payments recorded as withdrawals could not establish cash availability for subsequent deposits. Deposits matched by withdrawals made immediately beforehand were treated as supported. Interim deposits and agricultural expenditure remained unexplained, resulting in the addition being restricted to the unexplained components. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799435 Cash deposits were accepted as explained only where cash-flow entries were supported by corresponding prior withdrawals. An opening cash balance lacked evidence of the preceding year's closing balance, and cheque payments recorded as withdrawals could not establish cash availability for subsequent deposits. Deposits matched by withdrawals made immediately beforehand were treated as supported. Interim deposits and agricultural expenditure remained unexplained, resulting in the addition being restricted to the unexplained components. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799435