https://www.taxtmi.com/caselaws?id=793545 Alleged suppression of construction receipts could not support an addition where the Revenue relied only on variations in agreement values and produced no seized material, parallel books, cash trail, purchaser enquiry, or other corroboration; the addition was deleted. Payment to a related concern was also not disallowable where it was recorded in sale documents, routed through banking channels, and not shown to be bogus or returned to the assessee; that addition was deleted. By contrast, the section 43CA addition was sustained because the declared consideration was lower than stamp duty value and no statutory exception or excess stamp value was shown. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793545 Alleged suppression of construction receipts could not support an addition where the Revenue relied only on variations in agreement values and produced no seized material, parallel books, cash trail, purchaser enquiry, or other corroboration; the addition was deleted. Payment to a related concern was also not disallowable where it was recorded in sale documents, routed through banking channels, and not shown to be bogus or returned to the assessee; that addition was deleted. By contrast, the section 43CA addition was sustained because the declared consideration was lower than stamp duty value and no statutory exception or excess stamp value was shown. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793545