https://www.taxtmi.com/highlights?id=88982 ITAT held that additions to income were unsupported by corroborative evidence. The DR failed to substantiate claims based solely on seized diaries without independent verification. The tribunal directed the Assessing Officer to delete additions related to unreceipted fees, alleged agent payments, and fee income. The decision hinged on lack of substantive proof beyond unverified handwritten records, emphasizing the need for concrete documentary evidence in tax assessment proceedings. The tribunal's ruling effectively nullified the proposed income additions due to insufficient evidentiary support. en-us Mon, 02 Jun 2025 08:34:45 +0530 Mon, 02 Jun 2025 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88982 ITAT held that additions to income were unsupported by corroborative evidence. The DR failed to substantiate claims based solely on seized diaries without independent verification. The tribunal directed the Assessing Officer to delete additions related to unreceipted fees, alleged agent payments, and fee income. The decision hinged on lack of substantive proof beyond unverified handwritten records, emphasizing the need for concrete documentary evidence in tax assessment proceedings. The tribunal's ruling effectively nullified the proposed income additions due to insufficient evidentiary support. Highlights Income Tax Mon, 02 Jun 2025 08:34:45 +0530 https://www.taxtmi.com/highlights?id=88982