Held that the firm in which the assessee was a partner was also in the business of construction. The burden under section 69A of the Act is only to give a satisfactory explanation. The facts and circumstances of a given case would be sufficient to draw an inference that the receipts can be attributed only to business and no other source. Therefore, eight per cent. of the cash deposits were to be treated as income of the assessee from business of civil construction in lieu of taxing the entire cash deposits in the bank account or cash credit. Addition cannot be made as unexplained cash credits.  (AY.2012-13 to 2017-18)