DVO’s Estimated Construction Cost Not Enough for Section 69 Unexplained Investment Addition, Holds ITAT:
ITAT deleted the Section 69 addition, holding that a DVO’s disputed construction-cost estimate cannot alone establish unexplained investment without corroborative evidence.
ITAT Deletes Rs 2.12 Crore Addition
Saloni Kumari
Sep 4, 2026
Premium
DVO’s Estimated Construction Cost Not Enough for Section 69 Unexplained Investment Addition, Holds ITAT
ITAT deleted the Section 69 addition, holding that a DVO’s disputed construction-cost estimate cannot alone establish unexplained investment without corroborative evidence.
Also Read
ITAT Upholds Rs 2.76 Lakh Addition, Holds Stock Exchange and Banking Records Alone Cannot Prove Genuine LTCGITAT Deletes Rs 1.80 Crore Addition, Holds Asset Revaluation Does Not Mean Fresh InvestmentITAT Denies Rs 1.90 Lakh Section 80GGC Deduction Over Donation to Apna Desh Party, Relies on Supreme Court JudgementITAT Deletes Rs 10.76 Lakh Expense Disallowance, Remands Rs 17.66 Lakh Cash Payment Issue
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2937My Recent Articles
- ITAT Upholds Rs 2.76 Lakh Addition, Holds Stock Exchange and Banking Records Alone Cannot Prove Genuine LTCG
- ITAT Deletes Rs 1.80 Crore Addition, Holds Asset Revaluation Does Not Mean Fresh Investment
- ITAT Denies Rs 1.90 Lakh Section 80GGC Deduction Over Donation to Apna Desh Party, Relies on Supreme Court Judgement
- ITAT Deletes Rs 10.76 Lakh Expense Disallowance, Remands Rs 17.66 Lakh Cash Payment Issue
- ITAT Quashes Bogus LTCG Assessment for Non-Service of Mandatory Section 143(2) Notice
Up Next
Loading suggestions…
Recent Posts
All Posts
Tags
Recent Posts
All Posts