https://www.taxtmi.com/caselaws?id=787859 Addition under unexplained investment was examined against documentary proof of a housing loan and spouse's bank records; where identical transaction and source were accepted in the co-owner's assessment and no adverse material disproved the documentary trail, the Section 69 addition of the balance consideration was deleted. Alleged on money payment lacked seized documents, statements or any specific nexus to the assessee and mirrored an allegation not sustained in the spouse's assessment; the cash payment addition was deleted. Principle: general information absent independent, cogent corroboration cannot support additions against an assessee. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787859 Addition under unexplained investment was examined against documentary proof of a housing loan and spouse's bank records; where identical transaction and source were accepted in the co-owner's assessment and no adverse material disproved the documentary trail, the Section 69 addition of the balance consideration was deleted. Alleged on money payment lacked seized documents, statements or any specific nexus to the assessee and mirrored an allegation not sustained in the spouse's assessment; the cash payment addition was deleted. Principle: general information absent independent, cogent corroboration cannot support additions against an assessee. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787859