https://www.taxtmi.com/caselaws?id=799494 Substantiation of tax claims is required for deductions, exemptions, and explanations of entries in seized records. A section 80C deduction is available only to the extent qualifying payments are evidenced; unsupported amounts are disallowed. HRA exemption requires documentary proof of rent payment and entitlement, with the taxpayer bearing the onus. Entries in seized Excel sheets recording loans advanced may be treated as unexplained investment where no material establishes a different classification or underlying business nature. Unsupported claims and explanations therefore fail. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799494 Substantiation of tax claims is required for deductions, exemptions, and explanations of entries in seized records. A section 80C deduction is available only to the extent qualifying payments are evidenced; unsupported amounts are disallowed. HRA exemption requires documentary proof of rent payment and entitlement, with the taxpayer bearing the onus. Entries in seized Excel sheets recording loans advanced may be treated as unexplained investment where no material establishes a different classification or underlying business nature. Unsupported claims and explanations therefore fail. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799494