https://www.taxtmi.com/caselaws?id=787782 Assessment additions as unexplained investments were contested by the assessee; ITAT treated the legal issue as whether documentary records connected payments to explained sources. For the cash deposit, bank statements and evidence of prior NRE withdrawals established the source and led to deletion of that addition. For stamp duty and registration charges, a bank challan, sub-registrar receipt, notarized affidavit and registered documents were accepted as contemporaneous proof and those additions were deleted. The Tribunal allowed the appeal and directed deletion of the impugned additions. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787782 Assessment additions as unexplained investments were contested by the assessee; ITAT treated the legal issue as whether documentary records connected payments to explained sources. For the cash deposit, bank statements and evidence of prior NRE withdrawals established the source and led to deletion of that addition. For stamp duty and registration charges, a bank challan, sub-registrar receipt, notarized affidavit and registered documents were accepted as contemporaneous proof and those additions were deleted. The Tribunal allowed the appeal and directed deletion of the impugned additions. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787782