https://www.taxtmi.com/caselaws?id=800969 Unexplained-investment additions require credible material establishing that the assessee actually made the alleged payment. An unsigned agreement to sell, particularly where its stated execution predates purchase of the stamp paper, lacked evidentiary reliability. The seller's affidavit and disputed agreement were insufficient without independent corroboration of funds flowing from the assessee, especially where the property was conveyed to another person and the assessee denied the transaction. The unexplained-investment addition was therefore deleted. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800969 Unexplained-investment additions require credible material establishing that the assessee actually made the alleged payment. An unsigned agreement to sell, particularly where its stated execution predates purchase of the stamp paper, lacked evidentiary reliability. The seller's affidavit and disputed agreement were insufficient without independent corroboration of funds flowing from the assessee, especially where the property was conveyed to another person and the assessee denied the transaction. The unexplained-investment addition was therefore deleted. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800969