https://www.taxtmi.com/caselaws?id=792987 An addition for unexplained money based on alleged on-money payment for a flat was held unsustainable where it rested only on third-party statements and an Excel sheet said to have been found in search, but the underlying material was not furnished to the assessee. The builder's confirmation of receipt of the stated consideration was not addressed, and uncorroborated third-party statements without cross-examination could not by themselves support the adverse addition. The alleged electronic material was also not independently proved for evidentiary use. The addition was deleted in favour of the assessee. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792987 An addition for unexplained money based on alleged on-money payment for a flat was held unsustainable where it rested only on third-party statements and an Excel sheet said to have been found in search, but the underlying material was not furnished to the assessee. The builder's confirmation of receipt of the stated consideration was not addressed, and uncorroborated third-party statements without cross-examination could not by themselves support the adverse addition. The alleged electronic material was also not independently proved for evidentiary use. The addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792987