https://www.taxtmi.com/caselaws?id=471773 Unexplained investment addition under Section 69 was sustained because the claimed cash advance from a proposed agricultural-land sale was unsupported during assessment. The receipt and agreement were first produced in appellate proceedings without explaining their earlier absence. As the sale did not materialise and the advance was repaid after five years, the claimed cash source remained unproved under the Section 292C presumption. en-us Wed, 09 Apr 2025 00:00:00 +0530 Thu, 17 Sep 2026 13:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471773 Unexplained investment addition under Section 69 was sustained because the claimed cash advance from a proposed agricultural-land sale was unsupported during assessment. The receipt and agreement were first produced in appellate proceedings without explaining their earlier absence. As the sale did not materialise and the advance was repaid after five years, the claimed cash source remained unproved under the Section 292C presumption. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471773