https://www.taxtmi.com/caselaws?id=799317 Section 69 applies where investments are unrecorded in the books and the assessee fails to satisfactorily explain their nature and source; Section 115BBE governs the tax treatment of income assessed under that provision. Investments, loans and advances disclosed in the books and substantiated by bank records and audited financial statements, including brought-forward balances, do not support additions as unexplained investments. The Tribunal's factual assessment of those materials disclosed neither perversity nor illegality, so deletion of the additions did not give rise to a substantial question of law. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799317 Section 69 applies where investments are unrecorded in the books and the assessee fails to satisfactorily explain their nature and source; Section 115BBE governs the tax treatment of income assessed under that provision. Investments, loans and advances disclosed in the books and substantiated by bank records and audited financial statements, including brought-forward balances, do not support additions as unexplained investments. The Tribunal's factual assessment of those materials disclosed neither perversity nor illegality, so deletion of the additions did not give rise to a substantial question of law. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799317