https://www.taxtmi.com/caselaws?id=792910 Deduction under section 54F requires purchase or construction of the new residential house within the statutory period, and an unregistered banakhat alone was not treated as conclusive proof of compliance where the payment flow and related evidence needed closer scrutiny. The addition under section 69 for unexplained investment also turned on incomplete verification of bank statements, payment details, and books of account. Both issues were remanded to the Assessing Officer for fresh examination after giving the assessee an opportunity to support the claim, and the appellate relief was not finally sustained. en-us Wed, 27 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792910 Deduction under section 54F requires purchase or construction of the new residential house within the statutory period, and an unregistered banakhat alone was not treated as conclusive proof of compliance where the payment flow and related evidence needed closer scrutiny. The addition under section 69 for unexplained investment also turned on incomplete verification of bank statements, payment details, and books of account. Both issues were remanded to the Assessing Officer for fresh examination after giving the assessee an opportunity to support the claim, and the appellate relief was not finally sustained. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792910