https://www.taxtmi.com/article/detailed?id=9560 Extrapolation projects income discovered for a limited period across the entire block period under section 153A only when seized material or corroborative indicia establish a nexus to other years. Block assessments retain year-wise units and require matching evidence for each year; absent additional records, assets, admissions or other cogent material, multiplication or blanket projection is arbitrary and unsustainable. en-us Wed, 25 Nov 2020 09:22:03 +0530 Wed, 25 Nov 2020 09:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9560 Extrapolation projects income discovered for a limited period across the entire block period under section 153A only when seized material or corroborative indicia establish a nexus to other years. Block assessments retain year-wise units and require matching evidence for each year; absent additional records, assets, admissions or other cogent material, multiplication or blanket projection is arbitrary and unsustainable. Articles Income Tax Wed, 25 Nov 2020 09:22:03 +0530 https://www.taxtmi.com/article/detailed?id=9560