https://www.taxtmi.com/caselaws?id=800971 Section 69A requires an unexplained-money addition to rest on reasoned evaluation and enquiry; agricultural-income and landholding evidence, together with acknowledged cash withdrawals and redeposits, cannot be rejected on surmise alone. Although self-serving material need not be accepted fully, inconsistencies may justify an ad hoc addition. The addition was confined to 10% of the aggregate amount and made taxable at normal rates rather than under the special unexplained-income rate. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800971 Section 69A requires an unexplained-money addition to rest on reasoned evaluation and enquiry; agricultural-income and landholding evidence, together with acknowledged cash withdrawals and redeposits, cannot be rejected on surmise alone. Although self-serving material need not be accepted fully, inconsistencies may justify an ad hoc addition. The addition was confined to 10% of the aggregate amount and made taxable at normal rates rather than under the special unexplained-income rate. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800971