https://www.taxtmi.com/caselaws?id=787615 An addition as unexplained money under section 69A was found unsustainable where the assessee reflected the amount as an outstanding property purchase liability in the balance sheet and supported later payment through bank statements and TDS evidence. Although the sale deeds stated receipt of full consideration, they did not specify the mode or particulars of payment, and the record supported the assessee's explanation that the balance was paid subsequently. The addition rested only on suspicion that the amount had already been paid at execution, so it was deleted. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787615 An addition as unexplained money under section 69A was found unsustainable where the assessee reflected the amount as an outstanding property purchase liability in the balance sheet and supported later payment through bank statements and TDS evidence. Although the sale deeds stated receipt of full consideration, they did not specify the mode or particulars of payment, and the record supported the assessee's explanation that the balance was paid subsequently. The addition rested only on suspicion that the amount had already been paid at execution, so it was deleted. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787615