https://www.taxtmi.com/caselaws?id=791460 Seized material showing payments towards a flat, together with the assessee's failure to satisfactorily explain the source of the related cash component, justified treatment of the balance as unexplained investment under section 69 of the Income-tax Act, 1961. Only part of the payment was explained through banking channels, while the remaining adjustment entries in the seized document lacked supporting evidence. In the absence of rebuttal before the Tribunal or any credible material to establish source, the addition was upheld against the assessee. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791460 Seized material showing payments towards a flat, together with the assessee's failure to satisfactorily explain the source of the related cash component, justified treatment of the balance as unexplained investment under section 69 of the Income-tax Act, 1961. Only part of the payment was explained through banking channels, while the remaining adjustment entries in the seized document lacked supporting evidence. In the absence of rebuttal before the Tribunal or any credible material to establish source, the addition was upheld against the assessee. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791460