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    <title>2026 (1) TMI 544 - ITAT KOLKATA</title>
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    <description>Additions treating property purchase consideration and stamp duty or registration charges as unexplained investment and unexplained expenditure under sections 69 and 69C were deleted where the assessee produced a fund trail showing earlier booking of the property and payments through identifiable cheques and cash sourced from the father&#039;s accumulated salary and pension savings. On the material produced, the source of investment was accepted as explained, so the impugned additions could not be sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784788</link>
      <description>Additions treating property purchase consideration and stamp duty or registration charges as unexplained investment and unexplained expenditure under sections 69 and 69C were deleted where the assessee produced a fund trail showing earlier booking of the property and payments through identifiable cheques and cash sourced from the father&#039;s accumulated salary and pension savings. On the material produced, the source of investment was accepted as explained, so the impugned additions could not be sustained.</description>
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