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    <title>2026 (4) TMI 454 - ITAT DELHI</title>
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    <description>An estimated addition for unexplained income based solely on an unverified domestic violence complaint was not sustainable where no enquiry or corroborative evidence supported the alleged marriage expenditure. The Assessing Officer made no verification and recorded no statements from the assessee, the daughter, or the son-in-law, so there was no independent material to show that the assessee had incurred the claimed expenditure. On that evidentiary record, the addition was deleted in favour of the assessee.</description>
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      <description>An estimated addition for unexplained income based solely on an unverified domestic violence complaint was not sustainable where no enquiry or corroborative evidence supported the alleged marriage expenditure. The Assessing Officer made no verification and recorded no statements from the assessee, the daughter, or the son-in-law, so there was no independent material to show that the assessee had incurred the claimed expenditure. On that evidentiary record, the addition was deleted in favour of the assessee.</description>
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