Unexplained on-money from sale of housing units deleted; deemed rent u/s23(5) for unsold units sustained

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....Unexplained cash 'on-money' from housing-unit sales could not be sustained where only loose slips from a search existed and no corroborative evidence proved receipt; applying the principle that suspicion cannot substitute for evidence, such additions were deleted. Separately, deemed rent under s.23(5) applies to unsold units after two years from building-use permission with no carve-out for earlier projects; in absence of proof of actual letting an estimate was permissible, so the deemed rent addition at the assessed rate was sustained.....