Held that cash deposited on sale of Agricultural land which was referred in the agreement hence it cannot be assessed as un explained cash deposits . ( ITA No. 593/ Chny/2019 dt 18 -5 -2022 )( AY. 2015 -16 )
V.Ngarajan v .ITO ( 2022) The Chamber’s Journal -June – P. 81 ( Chennai ) ( Trib)
S. 68 : Cash credits – Cash deposit – Sale of agricultural land – Addition was deleted .