DVO’s Estimated Construction Cost Not Enough for Section 69 Unexplained Investment Addition, Holds ITAT:

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

authorSaloni KumaridateSep 4, 2026
Last update on Sep 4, 2026
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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.

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Saloni Kumari

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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].
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