https://www.taxtmi.com/caselaws?id=468921 Documentary evidence supporting the source of property investment and cash deposits was accepted as already on record, including housing loan, sale proceeds, inheritance-related material, savings, borrowings and account transfers. On that basis, additions under sections 69, 69A and 115BBE were held unsustainable because the explanations for the investment and deposits were satisfactorily established. The Tribunal also found no breach of rule 46A(3), since the supporting documents had been filed before the Assessing Officer and examined again by the Commissioner (Appeals); a remand would serve no useful purpose where the evidence was not impermissible fresh material. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468921 Documentary evidence supporting the source of property investment and cash deposits was accepted as already on record, including housing loan, sale proceeds, inheritance-related material, savings, borrowings and account transfers. On that basis, additions under sections 69, 69A and 115BBE were held unsustainable because the explanations for the investment and deposits were satisfactorily established. The Tribunal also found no breach of rule 46A(3), since the supporting documents had been filed before the Assessing Officer and examined again by the Commissioner (Appeals); a remand would serve no useful purpose where the evidence was not impermissible fresh material. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468921