The case was selected for limited scrutiny to verify cash deposits made during the demonetisation period. It further directed that if the nexus between the cash deposits and the business receipts was established upon verification, the addition made under Section 69A should stand deleted. The case was selected for limited scrutiny for verification of cash deposits made during the demonetisation period. Thus, the utilisation pattern substantiates the contention that the deposits represented sale proceeds of the liquor business and not unexplained money. If the nexus between deposits and business receipts is found established, the addition made under section 69A shall stand deleted.