https://www.taxtmi.com/caselaws?id=270237 The ITAT allowed the appeal of the assessee and deleted the addition of unexplained investment under section 69B of the Act. The judgment emphasized the importance of substantial evidence beyond stamp duty valuation to establish unexplained investments and highlighted the limitations of deeming provisions like section 50C in such cases. en-us Tue, 29 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270237 The ITAT allowed the appeal of the assessee and deleted the addition of unexplained investment under section 69B of the Act. The judgment emphasized the importance of substantial evidence beyond stamp duty valuation to establish unexplained investments and highlighted the limitations of deeming provisions like section 50C in such cases. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270237