Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions. https://www.taxtmi.com/highlights?id=26673 Addition u/s 69B - unexplained investment - reference to the DVO without rejecting the books of account is bad and therefore the valuation report submitted consequent thereto cannot be relied on for making an addition - AT en-us Wed, 30 Dec 2015 11:11:18 +0530 Wed, 30 Dec 2015 11:11:18 +0530 TaxTMI RSS Generator Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions. https://www.taxtmi.com/highlights?id=26673 Addition u/s 69B - unexplained investment - reference to the DVO without rejecting the books of account is bad and therefore the valuation report submitted consequent thereto cannot be relied on for making an addition - AT Highlights Income Tax Wed, 30 Dec 2015 11:11:18 +0530 https://www.taxtmi.com/highlights?id=26673