https://www.taxtmi.com/caselaws?id=472594 Cash-deposit addition in an income-tax assessment required consideration of the taxpayer's explanation that deposits arose from prior withdrawals and past savings. The explanation was partially substantiated, and an allowance for past savings was considered warranted. The addition was consequently restricted to the supported extent, while the remaining balance was deleted in full. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 16 Oct 2026 18:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472594 Cash-deposit addition in an income-tax assessment required consideration of the taxpayer's explanation that deposits arose from prior withdrawals and past savings. The explanation was partially substantiated, and an allowance for past savings was considered warranted. The addition was consequently restricted to the supported extent, while the remaining balance was deleted in full. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472594