https://www.taxtmi.com/highlights?id=104730 Builder-financing additions for alleged cash receipts or payments cannot be sustained as unexplained money or unexplained investment where the amount represents return of an accounted banking-channel advance and no independent unexplained source or accretion is established. Alleged interest income cannot be inferred solely from a purported financing arrangement where property acquisitions were explained as investments generating rental income and capital gains. Stamp-duty valuation provisions apply to immovable-property acquisitions irrespective of their characterisation as builder financing. Where the stamp-duty value of under-construction property is disputed, fair market value must be determined through the statutory valuation mechanism before taxability and quantum are decided; the valuation issues require DVO-based fresh determination after hearing the assessee. en-us Fri, 09 Oct 2026 11:10:56 +0530 Fri, 09 Oct 2026 11:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104730 Builder-financing additions for alleged cash receipts or payments cannot be sustained as unexplained money or unexplained investment where the amount represents return of an accounted banking-channel advance and no independent unexplained source or accretion is established. Alleged interest income cannot be inferred solely from a purported financing arrangement where property acquisitions were explained as investments generating rental income and capital gains. Stamp-duty valuation provisions apply to immovable-property acquisitions irrespective of their characterisation as builder financing. Where the stamp-duty value of under-construction property is disputed, fair market value must be determined through the statutory valuation mechanism before taxability and quantum are decided; the valuation issues require DVO-based fresh determination after hearing the assessee. Highlights Income Tax Fri, 09 Oct 2026 11:10:56 +0530 https://www.taxtmi.com/highlights?id=104730