https://www.taxtmi.com/caselaws?id=470436 Unexplained investment in house property cannot be added where the taxpayer's stated source, comprising recognised stridhan and personal savings, remains unrebutted and rental receipts are treated as regular income without contrary corroborative material. The addition for unexplained investment was therefore deleted. Notional rental income cannot be added while partially accepting disclosed rental income on inconsistent factual findings. The absence of a coherent factual basis and corroborative evidence required deletion of the notional rent addition. The additions for unexplained investment and notional rental income consequently did not survive. 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 in house property cannot be added where the taxpayer's stated source, comprising recognised stridhan and personal savings, remains unrebutted and rental receipts are treated as regular income without contrary corroborative material. The addition for unexplained investment was therefore deleted. Notional rental income cannot be added while partially accepting disclosed rental income on inconsistent factual findings. The absence of a coherent factual basis and corroborative evidence required deletion of the notional rent addition. The additions for unexplained investment and notional rental income consequently did not survive. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470436