S. 69A : Unexplained money-Failure to explain the source of cash deposit in the bank account-Addition is held to be justified.
Shashi Garg v. PCIT (2020) 423 ITR 150 / 113 taxmann.com 92 / 269 Taxman 27 (Delhi)(HC) Editorial : SLP of assessee is dismissed; Shashi Garg v. P CIT (2020) 269 Taxman 26 (SC)