Assessing Officer made an addition under section 69C on account of unexplained expenditure towards renovation of assessee’s residential. CIT A) partly allowed the appeal.  On appeal, the Tribunal held that the house, since the addition was computed by aggregating only positive balances from the seized diary while ignoring negative balances and without any third-party verification, the addition was restricted to 25 per cent of the net differential between accounted payments and estimated gross renovation cost.  (AY. 2015-16, 2016-17)