https://www.taxtmi.com/caselaws?id=122186 The Tribunal affirmed the decision to delete the addition of Rs. 41,39,897, stating that the reliance on the valuation report was misplaced and no evidence suggested unexplained investment during the relevant financial year. The revenue's appeals were dismissed, reinforcing that the addition was not justified under the circumstances. en-us Mon, 31 May 2010 00:00:00 +0530 Thu, 09 Aug 2012 12:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122186 The Tribunal affirmed the decision to delete the addition of Rs. 41,39,897, stating that the reliance on the valuation report was misplaced and no evidence suggested unexplained investment during the relevant financial year. The revenue's appeals were dismissed, reinforcing that the addition was not justified under the circumstances. Case-Laws Income Tax Mon, 31 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122186