https://www.taxtmi.com/caselaws?id=800565 Cash deposits made during demonetisation were examined under the unexplained cash-credit rule. Cash books and VAT records supported regular sales activity, and cash held before demonetisation was attributable to prior sales. Depositing that cash subsequently in bank accounts did not make its source unexplained. The deposits were treated as satisfactorily explained, requiring deletion of the addition under section 68. en-us Wed, 23 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800565 Cash deposits made during demonetisation were examined under the unexplained cash-credit rule. Cash books and VAT records supported regular sales activity, and cash held before demonetisation was attributable to prior sales. Depositing that cash subsequently in bank accounts did not make its source unexplained. The deposits were treated as satisfactorily explained, requiring deletion of the addition under section 68. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800565