https://www.taxtmi.com/caselaws?id=282866 An addition for unexplained investment under Section 69 was sustained because the assessee failed to produce the agreement, did not present the vendor for examination, and the third party statement under Section 131 supported payment for the land transaction. On those surrounding circumstances and documentary material, the authorities found that the source of the investment was not satisfactorily explained, and that finding was treated as factual. No substantial question of law arose under Section 260-A, so interference was not warranted. en-us Thu, 22 Mar 2018 00:00:00 +0530 Wed, 28 Aug 2019 17:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282866 An addition for unexplained investment under Section 69 was sustained because the assessee failed to produce the agreement, did not present the vendor for examination, and the third party statement under Section 131 supported payment for the land transaction. On those surrounding circumstances and documentary material, the authorities found that the source of the investment was not satisfactorily explained, and that finding was treated as factual. No substantial question of law arose under Section 260-A, so interference was not warranted. Case-Laws Income Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282866