https://www.taxtmi.com/caselaws?id=799669 Section 68 does not permit cash deposits in specified bank notes during demonetisation to be treated as unexplained cash credits where recorded cash sales establish their source. Accepted trading results and stock records free from defects support the genuineness of the recorded sales; the absence of customer particulars for cash sales alone does not make the sale proceeds unexplained. On these facts, the addition for unexplained cash credit was deleted. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799669 Section 68 does not permit cash deposits in specified bank notes during demonetisation to be treated as unexplained cash credits where recorded cash sales establish their source. Accepted trading results and stock records free from defects support the genuineness of the recorded sales; the absence of customer particulars for cash sales alone does not make the sale proceeds unexplained. On these facts, the addition for unexplained cash credit was deleted. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799669