Stamp duty : Where assessee had source of income such as tuition income, interest income and rental income which was converting to in cash since 20 to 25 years and she was continuously filing her return of income with department, amount of Rs. 6 lakhs paid towards stamp duty on purchase of property could not be treated to be paid out of unexplained sources – Poonam Garg v. Income Tax Officer, Ward-55(3) – [2023] 157 taxmann.com 729 (Delhi – Trib.)