https://www.taxtmi.com/caselaws?id=414299 An unsigned draft deed recovered from a third party's computer was treated as insufficient to justify an addition where no signed document from the assessee or the sellers was found and no independent corroboration established that the higher consideration had actually passed. The deed writer denied knowledge of any real transaction at the stated value and explained that copied or pasted drafting material could create discrepancies. In the absence of corroborative evidence or further enquiry, the document alone could not prove undisclosed income, and the deletion of the addition was upheld in favour of the assessee. en-us Thu, 14 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414299 An unsigned draft deed recovered from a third party's computer was treated as insufficient to justify an addition where no signed document from the assessee or the sellers was found and no independent corroboration established that the higher consideration had actually passed. The deed writer denied knowledge of any real transaction at the stated value and explained that copied or pasted drafting material could create discrepancies. In the absence of corroborative evidence or further enquiry, the document alone could not prove undisclosed income, and the deletion of the addition was upheld in favour of the assessee. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414299