https://www.taxtmi.com/caselaws?id=798945 Unexplained-investment additions under section 69 require a satisfactory explanation of the investment's nature and source. Foreign remittances supported by bank statements, remittance confirmations, sale agreements, developer receipts and payment records can establish a direct funds trail to property payments; low returned income does not displace such substantiated evidence. Payments made in earlier years must also be distinguished from those made in the relevant year. Documents submitted in appellate proceedings do not amount to a fresh case under Rule 46A where they corroborate the source explanation already provided during assessment and were produced because of limited time for uploading material during reassessment. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798945 Unexplained-investment additions under section 69 require a satisfactory explanation of the investment's nature and source. Foreign remittances supported by bank statements, remittance confirmations, sale agreements, developer receipts and payment records can establish a direct funds trail to property payments; low returned income does not displace such substantiated evidence. Payments made in earlier years must also be distinguished from those made in the relevant year. Documents submitted in appellate proceedings do not amount to a fresh case under Rule 46A where they corroborate the source explanation already provided during assessment and were produced because of limited time for uploading material during reassessment. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798945