Held that the assessee has earned agricultural income and produced the cash book which shows sufficient cash balances. Merely because the agricultural income was earned by her in a distant place, addition cannot be made as cash credits. Addition is deleted. (AY. 2012-13)
Pandya Munde (Smt) v. CIT(A) (2023) 226 TTJ 49 (UO) (Mum)(Trib)
S. 68 : Cash credits-Cash deposited out of agricultural income-Sufficient cash balances-Addition is deleted.