https://www.taxtmi.com/caselaws?id=336155 Additions based only on photocopies of third-party agreements were deleted because no originals were recovered, the documents were not found in the assessee's possession, and no independent enquiry linked the assessee to any extra consideration. Alleged notional profit from land transactions was also deleted for want of corroborative evidence showing that the assessee entered the transactions or received the stated gains. The issues relating to alleged unaccounted investment in registration expenses and joint bank-account credits were not finally decided and were remitted for fresh adjudication on merits. en-us Wed, 09 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 14:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336155 Additions based only on photocopies of third-party agreements were deleted because no originals were recovered, the documents were not found in the assessee's possession, and no independent enquiry linked the assessee to any extra consideration. Alleged notional profit from land transactions was also deleted for want of corroborative evidence showing that the assessee entered the transactions or received the stated gains. The issues relating to alleged unaccounted investment in registration expenses and joint bank-account credits were not finally decided and were remitted for fresh adjudication on merits. Case-Laws Income Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336155