https://www.taxtmi.com/caselaws?id=799934 Section 69 unexplained-investment additions require a satisfactory explanation of the source of funds. Documentary confirmation of a gift, the donor's bank records evidencing liquidation of fixed deposits, and matching RTGS entries established the source and genuineness of funds applied to property investment; the addition was deleted. Bank debits, account credits, and the stated use of salary income and savings supported recurring mutual-fund contributions; that addition was also deleted. Credible documentary and banking evidence establishing funding sources prevents property and mutual-fund investments from being treated as unexplained. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799934 Section 69 unexplained-investment additions require a satisfactory explanation of the source of funds. Documentary confirmation of a gift, the donor's bank records evidencing liquidation of fixed deposits, and matching RTGS entries established the source and genuineness of funds applied to property investment; the addition was deleted. Bank debits, account credits, and the stated use of salary income and savings supported recurring mutual-fund contributions; that addition was also deleted. Credible documentary and banking evidence establishing funding sources prevents property and mutual-fund investments from being treated as unexplained. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799934