https://www.taxtmi.com/caselaws?id=411987 The Tribunal allowed the appeal, ruling in favor of the assessee, and ordered the deletion of the addition of Rs. 38,00,000 as unaccounted investment in land. The Tribunal emphasized the importance of relying on authenticated and registered documents, specifically favoring the registered sale deed over the unregistered agreement in determining the actual transaction value. The decision underscored the necessity of proper documentation and verification in assessing unaccounted investments in land. en-us Thu, 05 Aug 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411987 The Tribunal allowed the appeal, ruling in favor of the assessee, and ordered the deletion of the addition of Rs. 38,00,000 as unaccounted investment in land. The Tribunal emphasized the importance of relying on authenticated and registered documents, specifically favoring the registered sale deed over the unregistered agreement in determining the actual transaction value. The decision underscored the necessity of proper documentation and verification in assessing unaccounted investments in land. Case-Laws Income Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411987