https://www.taxtmi.com/caselaws?id=797600 Stamp-duty payment is not unexplained investment under Section 69 where the assessee substantiates its source through funds received from a father-in-law. The father-in-law's income-tax return established identity and financial capacity, while the supporting material on creditworthiness was neither disputed nor independently discredited. The explanation for the payment source was therefore sufficiently supported, precluding an addition as unexplained investment. en-us Thu, 20 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797600 Stamp-duty payment is not unexplained investment under Section 69 where the assessee substantiates its source through funds received from a father-in-law. The father-in-law's income-tax return established identity and financial capacity, while the supporting material on creditworthiness was neither disputed nor independently discredited. The explanation for the payment source was therefore sufficiently supported, precluding an addition as unexplained investment. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797600