https://www.taxtmi.com/caselaws?id=787857 Addition of Rs. 42,60,406 treated as unexplained investment under section 69 was held unsustainable where the assessee produced demat records, bank statements and broker contract notes showing purchases and payments through banking channels and part funding by sale of other shares; the revenue failed to produce cogent contrary material or make further inquiries and relied on suspicion from the scrip's nature and investigatory leads without specific findings negativing the documentary evidence, consequently the appeal was allowed in favour of the 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=787857 Addition of Rs. 42,60,406 treated as unexplained investment under section 69 was held unsustainable where the assessee produced demat records, bank statements and broker contract notes showing purchases and payments through banking channels and part funding by sale of other shares; the revenue failed to produce cogent contrary material or make further inquiries and relied on suspicion from the scrip's nature and investigatory leads without specific findings negativing the documentary evidence, consequently the appeal was allowed in favour of the assessee. Case-Laws Income Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787857