https://www.taxtmi.com/caselaws?id=470436 Unexplained investment and notional rental income additions require corroborative evidence and consistent factual findings. The notes state that rental income from student-tenants should be treated as regular income unless disproved through corroborative material, while an unrebutted explanation based on recognised stridhan and personal savings explains the investment source. They further state that partly accepting disclosed rental income while adding notional rent is internally contradictory and lacks a prudent factual basis. On this analysis, the additions for unexplained investment in house property and notional rental income were deleted. en-us Fri, 21 Mar 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470436 Unexplained investment and notional rental income additions require corroborative evidence and consistent factual findings. The notes state that rental income from student-tenants should be treated as regular income unless disproved through corroborative material, while an unrebutted explanation based on recognised stridhan and personal savings explains the investment source. They further state that partly accepting disclosed rental income while adding notional rent is internally contradictory and lacks a prudent factual basis. On this analysis, the additions for unexplained investment in house property and notional rental income were deleted. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470436