https://www.taxtmi.com/caselaws?id=471006 Fixed-deposit maturity credits require verification where bank certificates show deposits were created in earlier years, renewed, and matured during the relevant year; the addition is remitted for fresh adjudication after admitting the additional evidence. Cash deposits require examination of the asserted source from sale of family jewellery and the claimed tax treatment, as no finding addressed that explanation; the addition is remitted. Deletion of the flat-investment addition cannot rest on a cryptic, non-speaking finding of double addition. Its factual linkage with bank deposits requires a consolidated examination, so the deletion is set aside and the issue remitted for fresh consideration. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471006 Fixed-deposit maturity credits require verification where bank certificates show deposits were created in earlier years, renewed, and matured during the relevant year; the addition is remitted for fresh adjudication after admitting the additional evidence. Cash deposits require examination of the asserted source from sale of family jewellery and the claimed tax treatment, as no finding addressed that explanation; the addition is remitted. Deletion of the flat-investment addition cannot rest on a cryptic, non-speaking finding of double addition. Its factual linkage with bank deposits requires a consolidated examination, so the deletion is set aside and the issue remitted for fresh consideration. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471006