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    <title>2025 (8) TMI 668 - ITAT DELHI</title>
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    <description>Where an assessee supports an investment with bank evidence of a personal loan and material showing that the stamp duty was paid by a third party, the source of funds is treated as satisfactorily explained and the onus is discharged. On those facts, an addition for unexplained investment comprising stamp duty and part of the purchase price could not be sustained, and it was deleted.</description>
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      <description>Where an assessee supports an investment with bank evidence of a personal loan and material showing that the stamp duty was paid by a third party, the source of funds is treated as satisfactorily explained and the onus is discharged. On those facts, an addition for unexplained investment comprising stamp duty and part of the purchase price could not be sustained, and it was deleted.</description>
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