https://www.taxtmi.com/caselaws?id=789027 General information about cryptocurrency transactions without transaction-level particulars such as the specific coin, broker, dates, quantity, or trail was insufficient to sustain an addition as unexplained expenditure under section 69C. The same assessing unit had accepted presumptive income from the assessee's identical crypto activity in the preceding year, yet adopted a different approach for the purchase side in the year under review without a cogent factual basis. On those facts, the addition was held unjustified and deleted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789027 General information about cryptocurrency transactions without transaction-level particulars such as the specific coin, broker, dates, quantity, or trail was insufficient to sustain an addition as unexplained expenditure under section 69C. The same assessing unit had accepted presumptive income from the assessee's identical crypto activity in the preceding year, yet adopted a different approach for the purchase side in the year under review without a cogent factual basis. On those facts, the addition was held unjustified and deleted. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789027