https://www.taxtmi.com/caselaws?id=777607 For unabated assessment years covered by section 153A after a search under section 132, additions under section 68 cannot be sustained unless they are based on seized or incriminating material. On the facts discussed, no such material was found to support the unexplained cash credit additions, so the additions were deleted. en-us Thu, 28 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777607 For unabated assessment years covered by section 153A after a search under section 132, additions under section 68 cannot be sustained unless they are based on seized or incriminating material. On the facts discussed, no such material was found to support the unexplained cash credit additions, so the additions were deleted. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777607