https://www.taxtmi.com/caselaws?id=781270 A cash addition under section 69C cannot be sustained against an assessee on the basis of third-party seized material or statements unless there is independent corroborative evidence linking the assessee to the alleged expenditure. Presumptions attached to documents found during search operate only against the person from whose possession they are recovered, and cannot be extended to another person without admissible linkage. Where the addition rests on such statements, denial of effective cross-examination offends natural justice. On these facts, the addition was deleted and the revenue challenge failed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781270 A cash addition under section 69C cannot be sustained against an assessee on the basis of third-party seized material or statements unless there is independent corroborative evidence linking the assessee to the alleged expenditure. Presumptions attached to documents found during search operate only against the person from whose possession they are recovered, and cannot be extended to another person without admissible linkage. Where the addition rests on such statements, denial of effective cross-examination offends natural justice. On these facts, the addition was deleted and the revenue challenge failed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781270