https://www.taxtmi.com/caselaws?id=472650 Foreign investment received as a marriage gift was not undisclosed foreign income or an undisclosed foreign asset under the Black Money Act where it had been recorded in annual accounts and explained during assessment. A gift deed and donor confirmation merely corroborated the already disclosed source of the investment and did not constitute impermissible additional evidence. The documented source stood explained, and deletion of the addition was sustained. en-us Tue, 30 Dec 2025 00:00:00 +0530 Mon, 19 Oct 2026 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472650 Foreign investment received as a marriage gift was not undisclosed foreign income or an undisclosed foreign asset under the Black Money Act where it had been recorded in annual accounts and explained during assessment. A gift deed and donor confirmation merely corroborated the already disclosed source of the investment and did not constitute impermissible additional evidence. The documented source stood explained, and deletion of the addition was sustained. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472650