https://www.taxtmi.com/caselaws?id=468120 Cash deposits treated as unexplained money were sent back for fresh consideration because the bank record for the relevant period was incomplete and required verification with a remand report. Cash introduced in the books was sustained as unexplained money because the assessee did not produce adequate particulars, confirmations, or contract documents to substantiate the claimed source. In the valuation dispute, the limitation objection to the DVO report failed, but the assessee obtained relief on the merits because deductions for self-supervision and for the difference between CPWD and local rates were allowed under the accepted valuation approach, resulting in deletion of the addition to that extent. en-us Fri, 14 Feb 2025 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468120 Cash deposits treated as unexplained money were sent back for fresh consideration because the bank record for the relevant period was incomplete and required verification with a remand report. Cash introduced in the books was sustained as unexplained money because the assessee did not produce adequate particulars, confirmations, or contract documents to substantiate the claimed source. In the valuation dispute, the limitation objection to the DVO report failed, but the assessee obtained relief on the merits because deductions for self-supervision and for the difference between CPWD and local rates were allowed under the accepted valuation approach, resulting in deletion of the addition to that extent. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468120