https://www.taxtmi.com/caselaws?id=797373 Unexplained investment may be assessed only in the hands of the actual investor, unless positive evidence establishes that another person supplied the funds. Association with purchasers, facilitation of bookings or a common group description does not by itself establish the required evidentiary nexus for on-money attributable to separately identifiable agreement-holders. Material recovered during a coordinated search may be used in an assessment of a person independently searched without separate other-person proceedings where jurisdiction for the search assessment exists and the material directly relates to that person. Electronic chats recovered from the person's mobile device may be relied on, but additions require rational, consistent quantification and supporting evidence; unsubstantiated turnover or profit-only claims do not displace the addition. en-us Wed, 29 Jul 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797373 Unexplained investment may be assessed only in the hands of the actual investor, unless positive evidence establishes that another person supplied the funds. Association with purchasers, facilitation of bookings or a common group description does not by itself establish the required evidentiary nexus for on-money attributable to separately identifiable agreement-holders. Material recovered during a coordinated search may be used in an assessment of a person independently searched without separate other-person proceedings where jurisdiction for the search assessment exists and the material directly relates to that person. Electronic chats recovered from the person's mobile device may be relied on, but additions require rational, consistent quantification and supporting evidence; unsubstantiated turnover or profit-only claims do not displace the addition. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797373