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    <description>The Tribunal set aside the lower authorities&#039; decision to add Rs. 4,80,97,125/- based on alleged cash payments, as the seized documents did not pertain to the appellant and were related to a third party. The Tribunal found the addition unjustified, ruling in favor of the assessee and directing the deletion of the amount.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision to add Rs. 4,80,97,125/- based on alleged cash payments, as the seized documents did not pertain to the appellant and were related to a third party. The Tribunal found the addition unjustified, ruling in favor of the assessee and directing the deletion of the amount.</description>
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