https://www.taxtmi.com/caselaws?id=782011 ITAT Hyderabad held that the addition towards alleged undisclosed income on account of donation for medical college admission, based solely on seized documents found in a third party's premises, was unsustainable. The seized material naming the assessee and his son was neither confronted to the assessee nor supported by any independent or corroborative evidence. No opportunity of cross-examination was provided, violating principles of natural justice as laid down by SC. Following its earlier decision in a similar case involving the same college, ITAT directed the AO to delete the addition. en-us Fri, 03 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782011 ITAT Hyderabad held that the addition towards alleged undisclosed income on account of donation for medical college admission, based solely on seized documents found in a third party's premises, was unsustainable. The seized material naming the assessee and his son was neither confronted to the assessee nor supported by any independent or corroborative evidence. No opportunity of cross-examination was provided, violating principles of natural justice as laid down by SC. Following its earlier decision in a similar case involving the same college, ITAT directed the AO to delete the addition. Case-Laws Income Tax Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782011