https://www.taxtmi.com/caselaws?id=788030 Whether an addition as unexplained investment was justified where the assessee established source as contributions from the deceased spouse through sale deed, schedule of payments, bank statements and reconciled account entries; the departmental authorities identified no alternate source and payments were routed through banking channels. The appellate authority failed to independently scrutinise the documentary trail. On these facts the addition under Section 69 was deleted and the appeal allowed in favour of the assessee. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788030 Whether an addition as unexplained investment was justified where the assessee established source as contributions from the deceased spouse through sale deed, schedule of payments, bank statements and reconciled account entries; the departmental authorities identified no alternate source and payments were routed through banking channels. The appellate authority failed to independently scrutinise the documentary trail. On these facts the addition under Section 69 was deleted and the appeal allowed in favour of the assessee. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788030