S. 69A : Unexplained money-Huge cash withdrawal-Failure to explain satisfactorily the source of cash deposit-Addition is held to be justified.
Shashi Garg v. PCIT (2020) 113 taxmann.com 92 (Delhi) (HC) Editorial : SLP of assessee is dismissed, Shashi Garg v. PCIT (2020) 269 Taxman 26 (SC)