https://www.taxtmi.com/caselaws?id=470469 Payments for the property were treated as explained because the assessee's NRE account showed payments exceeding the amount added, Form 26AS supported corresponding tax-deducted-at-source records, and the aggregate property investment had been accepted in reassessment for the succeeding year. The impugned amount formed part of documented payments and could not be characterised as unexplained investment. The addition under Section 69 of the Income-tax Act for unexplained investment was therefore deleted. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470469 Payments for the property were treated as explained because the assessee's NRE account showed payments exceeding the amount added, Form 26AS supported corresponding tax-deducted-at-source records, and the aggregate property investment had been accepted in reassessment for the succeeding year. The impugned amount formed part of documented payments and could not be characterised as unexplained investment. The addition under Section 69 of the Income-tax Act for unexplained investment was therefore deleted. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470469