https://www.taxtmi.com/caselaws?id=428071 The Tribunal upheld the CIT(A)'s decisions, emphasizing the need for corroborative evidence and the unsustainability of additions based solely on valuation reports or uncorroborated diary entries. It was reiterated that no additions could be made in completed assessments without incriminating material found during the search. en-us Fri, 11 Feb 2022 00:00:00 +0530 Thu, 22 Sep 2022 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428071 The Tribunal upheld the CIT(A)'s decisions, emphasizing the need for corroborative evidence and the unsustainability of additions based solely on valuation reports or uncorroborated diary entries. It was reiterated that no additions could be made in completed assessments without incriminating material found during the search. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428071