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    <title>Seized documents lacking specific loan amounts cannot justify tax additions, as they fail to provide necessary support.</title>
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    <description>Addition on the basis of entries found in the seized documents - to make an addition on the basis of document which does not state the amount lent by the assessee or borrowed by the assessee is not justified and can not be sustained</description>
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      <description>Addition on the basis of entries found in the seized documents - to make an addition on the basis of document which does not state the amount lent by the assessee or borrowed by the assessee is not justified and can not be sustained</description>
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