https://www.taxtmi.com/caselaws?id=56300 Exchange of small denomination notes into high denomination notes did not require proof of the precise exchange counterparty or dates where both categories of notes remained legal tender. Collections received in small notes were credibly explained as having been exchanged for convenience, and the relevant society's sufficient balance supported that explanation. The addition for unexplained funds was therefore not sustainable. en-us Sat, 02 Mar 1985 00:00:00 +0530 Thu, 02 Dec 2010 18:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56300 Exchange of small denomination notes into high denomination notes did not require proof of the precise exchange counterparty or dates where both categories of notes remained legal tender. Collections received in small notes were credibly explained as having been exchanged for convenience, and the relevant society's sufficient balance supported that explanation. The addition for unexplained funds was therefore not sustainable. Case-Laws Income Tax Sat, 02 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56300