https://www.taxtmi.com/caselaws?id=801069 Failure to substantiate the source of stamp-duty and registration payments supported an addition for unexplained investment, as the alleged loan lacked confirmation, proof of transfer, and other corroboration. A stamp-duty valuation exceeding the declared property consideration was treated as deemed income because the claimed effect of longstanding tenancy was unsupported by independent valuation evidence or proof of a lower fair market value, and no statutory valuation reference was sought. Unrebutted search material showing cash paid for the property supported a further addition as unexplained money, with no seller confirmation or reliable contrary evidence produced. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801069 Failure to substantiate the source of stamp-duty and registration payments supported an addition for unexplained investment, as the alleged loan lacked confirmation, proof of transfer, and other corroboration. A stamp-duty valuation exceeding the declared property consideration was treated as deemed income because the claimed effect of longstanding tenancy was unsupported by independent valuation evidence or proof of a lower fair market value, and no statutory valuation reference was sought. Unrebutted search material showing cash paid for the property supported a further addition as unexplained money, with no seller confirmation or reliable contrary evidence produced. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801069