https://www.taxtmi.com/caselaws?id=293741 The HC upheld the Tribunal's deletion of additions made after a search, finding that loose papers seized did not corroborate cash payment entries for shop purchases. The Tribunal had determined the documents did not show payments by the same persons, sellers or developer were not examined, and entries lacked independent verification; therefore the additions in the individual partner's hands were unsustainable. The HC held the matter involved appreciation of evidence and no substantial question of law arose. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 30 Oct 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293741 The HC upheld the Tribunal's deletion of additions made after a search, finding that loose papers seized did not corroborate cash payment entries for shop purchases. The Tribunal had determined the documents did not show payments by the same persons, sellers or developer were not examined, and entries lacked independent verification; therefore the additions in the individual partner's hands were unsustainable. The HC held the matter involved appreciation of evidence and no substantial question of law arose. Case-Laws Income Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293741