https://www.taxtmi.com/caselaws?id=784862 ITAT examined additions under provisions concerning unexplained investment, unexplained expenditure and unexplained credits. On unexplained investment in property, the tribunal found investment was recorded as asset but directed restoration to AO to examine whether overdraft funds flowed into the property, allowing the ground. On unexplained improvement expenditure, absence of bank payment evidence and contractor banking entries led ITAT to remit the matter to AO for enquiry and reconciliation, allowing the ground. On alleged bogus website service payments, reasonable inferences from account activity and lack of deliverable website evidence led to rejection of the claim. On unexplained cash deposits, failure to demonstrate plausible cash sales details resulted in upholding the addition. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784862 ITAT examined additions under provisions concerning unexplained investment, unexplained expenditure and unexplained credits. On unexplained investment in property, the tribunal found investment was recorded as asset but directed restoration to AO to examine whether overdraft funds flowed into the property, allowing the ground. On unexplained improvement expenditure, absence of bank payment evidence and contractor banking entries led ITAT to remit the matter to AO for enquiry and reconciliation, allowing the ground. On alleged bogus website service payments, reasonable inferences from account activity and lack of deliverable website evidence led to rejection of the claim. On unexplained cash deposits, failure to demonstrate plausible cash sales details resulted in upholding the addition. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784862