https://www.taxtmi.com/caselaws?id=800651 Section 69A does not cover cash alleged to be returned from disclosed advances paid through banking channels without evidence of an independent unexplained accretion; the cash-return and alleged interest additions consequently fail. Section 56(2)(x)(b) may apply where the stamp-duty value of immovable property exceeds the consideration beyond the statutory threshold, regardless of whether the transaction is characterised as builder financing. Where stamp-duty value is disputed, valuation under the mechanism linked to section 50C is required before the taxable differential is determined. Denial of set-off of brought-forward long-term capital loss cannot rest on an alleged interest characterisation that fails, although eligibility remains subject to verification. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800651 Section 69A does not cover cash alleged to be returned from disclosed advances paid through banking channels without evidence of an independent unexplained accretion; the cash-return and alleged interest additions consequently fail. Section 56(2)(x)(b) may apply where the stamp-duty value of immovable property exceeds the consideration beyond the statutory threshold, regardless of whether the transaction is characterised as builder financing. Where stamp-duty value is disputed, valuation under the mechanism linked to section 50C is required before the taxable differential is determined. Denial of set-off of brought-forward long-term capital loss cannot rest on an alleged interest characterisation that fails, although eligibility remains subject to verification. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800651