Court Rules Unaccounted Investments Cannot Be Attributed Without Direct Search; Third-Party Evidence Insufficient for Financial Additions. https://www.taxtmi.com/highlights?id=15977 Unaccounted investment – No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC en-us Fri, 22 Nov 2013 11:47:48 +0530 Fri, 22 Nov 2013 11:47:48 +0530 TaxTMI RSS Generator Court Rules Unaccounted Investments Cannot Be Attributed Without Direct Search; Third-Party Evidence Insufficient for Financial Additions. https://www.taxtmi.com/highlights?id=15977 Unaccounted investment – No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC Highlights Income Tax Fri, 22 Nov 2013 11:47:48 +0530 https://www.taxtmi.com/highlights?id=15977