https://www.taxtmi.com/caselaws?id=470062 CBDT's monetary-limit restriction does not bar a Revenue appeal where alleged penny-stock transactions fall within the specified exception for organised tax evasion, including bogus capital gains, losses or accommodation entries; the appeal was therefore maintainable on merits. Unexplained-investment treatment was unsustainable because the investor's source of funds was identified, the investment was made on a broker's advice, the principal was recovered without profit, and the alleged participation in tax-evasion activity was not established. Deletion of the unexplained-investment addition consequently remained undisturbed. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 14 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470062 CBDT's monetary-limit restriction does not bar a Revenue appeal where alleged penny-stock transactions fall within the specified exception for organised tax evasion, including bogus capital gains, losses or accommodation entries; the appeal was therefore maintainable on merits. Unexplained-investment treatment was unsustainable because the investor's source of funds was identified, the investment was made on a broker's advice, the principal was recovered without profit, and the alleged participation in tax-evasion activity was not established. Deletion of the unexplained-investment addition consequently remained undisturbed. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470062