https://www.taxtmi.com/caselaws?id=396087 Section 153C jurisdiction requires seized material that has a real nexus with the assessee and the relevant assessment year; where the notice was based on MOUs and working papers but the addition rested on a separate survey printout from a third party, the jurisdictional source and the addition did not match, so the proceedings could not support the addition. An alleged unexplained cash payment could not be sustained on an unsigned third-party document and uncorroborated statement evidence without independent supporting material, so the deletion of the addition was upheld. en-us Tue, 14 Jan 2020 00:00:00 +0530 Sat, 20 Jun 2020 07:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396087 Section 153C jurisdiction requires seized material that has a real nexus with the assessee and the relevant assessment year; where the notice was based on MOUs and working papers but the addition rested on a separate survey printout from a third party, the jurisdictional source and the addition did not match, so the proceedings could not support the addition. An alleged unexplained cash payment could not be sustained on an unsigned third-party document and uncorroborated statement evidence without independent supporting material, so the deletion of the addition was upheld. Case-Laws Income Tax Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396087