Property : Where AO made addition u/s 69 on account of unexplained investment made by assessee in purchase of a farm house ignoring documentary evidence in form of registered sale deed which is a best evidence for finding actual sale value and in absence of any other material to show that transactions involved in cash outside sale consideration mentioned in sale deed and relying on statements of witnesses which had been retracted thereafter and without granting opportunity to assessee to cross-examine witnesses, addition was liable to be deleted – Maple Destinations and Dreambuild (P.) Ltd. v. Deputy Commissioner of Income-tax – [2024] 162 taxmann.com 157 (Delhi – Trib.)