https://www.taxtmi.com/caselaws?id=468590 Where cash payments for purchase of a shop were treated as unexplained investment under section 69, the ITAT followed earlier coordinate bench rulings involving the same group and similar facts. The Revenue failed to show any material factual or legal distinction from those decisions, so the Tribunal applied the same reasoning and deleted the addition. The common order of the first appellate authority was set aside and the assessee's appeals were allowed. en-us Mon, 16 Feb 2026 00:00:00 +0530 Wed, 13 May 2026 21:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468590 Where cash payments for purchase of a shop were treated as unexplained investment under section 69, the ITAT followed earlier coordinate bench rulings involving the same group and similar facts. The Revenue failed to show any material factual or legal distinction from those decisions, so the Tribunal applied the same reasoning and deleted the addition. The common order of the first appellate authority was set aside and the assessee's appeals were allowed. Case-Laws Income Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468590