https://www.taxtmi.com/caselaws?id=779087 ITAT held that additions based solely on rough jottings and loose papers seized during search, estimating brokerage income without independent corroborative evidence, cannot be sustained. As no specific transactions, parties, or confirmations were produced to establish receipt of brokerage, the estimated addition was deleted and the assessee's appeals were allowed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779087 ITAT held that additions based solely on rough jottings and loose papers seized during search, estimating brokerage income without independent corroborative evidence, cannot be sustained. As no specific transactions, parties, or confirmations were produced to establish receipt of brokerage, the estimated addition was deleted and the assessee's appeals were allowed. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779087