https://www.taxtmi.com/caselaws?id=257774 In search-related assessments under sections 153A and 153C, additions were considered permissible on the material available and the jurisdictional challenge failed, while claims for relief under rule 6DD(g) for cash land payments required factual verification and were remitted for fresh examination. The Tribunal upheld a restricted ad hoc disallowance of business expenditure, but interfered where agricultural income was treated as income from other sources despite pattadar passbooks, revenue certificates and land records. Additions for unexplained investment, cash credits and bank deposits were deleted or sent back where seized papers were only photocopies, agreements had been cancelled, or the assessee produced plausible cash-flow and source explanations. en-us Fri, 20 Feb 2015 00:00:00 +0530 Sat, 21 Mar 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257774 In search-related assessments under sections 153A and 153C, additions were considered permissible on the material available and the jurisdictional challenge failed, while claims for relief under rule 6DD(g) for cash land payments required factual verification and were remitted for fresh examination. The Tribunal upheld a restricted ad hoc disallowance of business expenditure, but interfered where agricultural income was treated as income from other sources despite pattadar passbooks, revenue certificates and land records. Additions for unexplained investment, cash credits and bank deposits were deleted or sent back where seized papers were only photocopies, agreements had been cancelled, or the assessee produced plausible cash-flow and source explanations. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257774