https://www.taxtmi.com/caselaws?id=800443 Documented opening cash balances, supported by prior withdrawals from multiple bank accounts and a cash-flow statement, explained subsequent cash deposits. Where the cash-flow statement and bank records establish the source and no defect is identified, an addition cannot rest solely on assumptions about normal human behaviour or preponderance of probabilities. The cash deposits were treated as explained, and the addition was deleted. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800443 Documented opening cash balances, supported by prior withdrawals from multiple bank accounts and a cash-flow statement, explained subsequent cash deposits. Where the cash-flow statement and bank records establish the source and no defect is identified, an addition cannot rest solely on assumptions about normal human behaviour or preponderance of probabilities. The cash deposits were treated as explained, and the addition was deleted. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800443