https://www.taxtmi.com/caselaws?id=795271 Unexplained cash deposits, the land purchase-value difference, and a loan from the assessee's father required fresh factual verification. The notes state that the claimed wholesale-trading income and trading results had to be checked against returns; land-quality evidence required reconsideration and possible valuation; and the lender's source, creditworthiness, and alleged onward advance required verification. The appellate order was set aside and all three additions were restored for de novo examination, favouring the Revenue. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795271 Unexplained cash deposits, the land purchase-value difference, and a loan from the assessee's father required fresh factual verification. The notes state that the claimed wholesale-trading income and trading results had to be checked against returns; land-quality evidence required reconsideration and possible valuation; and the lender's source, creditworthiness, and alleged onward advance required verification. The appellate order was set aside and all three additions were restored for de novo examination, favouring the Revenue. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795271