https://www.taxtmi.com/caselaws?id=791529 Share investment addition under section 69 was partly explained by purchase invoices, bills and banking-channel payments, with no material showing cash payment or cash receipt against cheques. On those facts, the Tribunal treated the disputed amount as suitable for estimated assessment rather than full sustenance of the unexplained investment addition. The addition was therefore restricted to 5% of the disputed investment amount, and the assessee obtained relief to that extent. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 12 May 2026 14:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791529 Share investment addition under section 69 was partly explained by purchase invoices, bills and banking-channel payments, with no material showing cash payment or cash receipt against cheques. On those facts, the Tribunal treated the disputed amount as suitable for estimated assessment rather than full sustenance of the unexplained investment addition. The addition was therefore restricted to 5% of the disputed investment amount, and the assessee obtained relief to that extent. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791529