AO had added ₹11,38,000/- towards the amount paid to a builder — ₹8,00,000/- by cheque & ₹3,38,000/- in cash — treating it as unexplained. CIT(A)/NFAC upheld the addition on the ground that Assessee failed to substantiate the source of payment.
Explore the scientific study of victims, key theories, and India’s legal provisions (CrPC, BNSS) for compensation and rehabilitation. Learn about AI’s role in victim support.
