https://www.taxtmi.com/caselaws?id=798564 Documentary proof including the lender's PAN, loan confirmation and bank statement established receipt of a family loan through banking channels; absent identified defects, the unexplained-investment addition was deleted. The stamp-duty-value addition requires fresh examination because the MOU, payment, possession, part performance, property condition, valuation and the alleged purchase of two apartments were not properly assessed. Applicability of the deemed-property-value provision, the statutory definition of transfer and part-performance principles must be independently evaluated after an effective hearing, without mere reliance on the remand report. en-us Thu, 13 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798564 Documentary proof including the lender's PAN, loan confirmation and bank statement established receipt of a family loan through banking channels; absent identified defects, the unexplained-investment addition was deleted. The stamp-duty-value addition requires fresh examination because the MOU, payment, possession, part performance, property condition, valuation and the alleged purchase of two apartments were not properly assessed. Applicability of the deemed-property-value provision, the statutory definition of transfer and part-performance principles must be independently evaluated after an effective hearing, without mere reliance on the remand report. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798564