https://www.taxtmi.com/caselaws?id=409007 Retractions of search statements under section 132(4), supported by affidavits and cross-examination, and a torn loose sheet lacking dates or clear linkage to any taxable receipt were insufficient to sustain additions for alleged capitation fee without independent corroborative evidence; the addition was therefore deleted. A challenge to the validity of section 153C proceedings could not be raised under Rule 27 where that jurisdictional issue had not been decided against the assessee in the first appellate proceedings, so the Rule 27 application was dismissed. en-us Thu, 24 Jun 2021 00:00:00 +0530 Sat, 26 Jun 2021 07:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409007 Retractions of search statements under section 132(4), supported by affidavits and cross-examination, and a torn loose sheet lacking dates or clear linkage to any taxable receipt were insufficient to sustain additions for alleged capitation fee without independent corroborative evidence; the addition was therefore deleted. A challenge to the validity of section 153C proceedings could not be raised under Rule 27 where that jurisdictional issue had not been decided against the assessee in the first appellate proceedings, so the Rule 27 application was dismissed. Case-Laws Income Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409007