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IT(SS)A Nos. 117, 114, 123 & 124/Ahd/2025 Dhiren Rambhai Bharwad Vs ACIT, AY- 2019-20 & 2020-21 9.13 It is observed that the documents in question (Pages 1 & 145) are inherently vague and lack the fundamental details required to substantiate a financial transaction. The pages contain interest calculations on a principal of Rs. 25.00.00.000/- at 18% However, they are critically devoid of essential information such as the names of the lender and borrower, the specific purpose of the transaction, and details of the underlying asset (eg, land survey numbers) The use of an unexplained abbreviation HN no where prove that appellant is involved in such a transacation. The documents are unsigned, unverified, and even there is no corroborating statement which can prove that appellant has received such amount.