https://www.taxtmi.com/caselaws?id=792416 Unsigned loose papers found with a third party, without the assessee's name, signature or direct transaction details, could not by themselves support an addition for alleged on-money payment under section 69B read with section 115BBE. The papers also contained dates inconsistent with the registered sale deed, weakening any nexus to the land purchase. The third party's statement, being untested by cross-examination and unsupported by independent corroboration, could not be relied on as the sole basis against the assessee. In the absence of reliable connecting evidence, the alleged unexplained investment was not proved and the addition was deleted. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792416 Unsigned loose papers found with a third party, without the assessee's name, signature or direct transaction details, could not by themselves support an addition for alleged on-money payment under section 69B read with section 115BBE. The papers also contained dates inconsistent with the registered sale deed, weakening any nexus to the land purchase. The third party's statement, being untested by cross-examination and unsupported by independent corroboration, could not be relied on as the sole basis against the assessee. In the absence of reliable connecting evidence, the alleged unexplained investment was not proved and the addition was deleted. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792416