https://www.taxtmi.com/caselaws?id=465376 Unexplained-investment additions require proof that the assessee made the investment; alleged cash payments for properties acquired by independently assessed persons cannot be attributed without evidence of funding. For unabated assessments, Section 153A additions require incriminating material found in the assessee's search, while third-party material ordinarily requires the Section 153C route. Disputed third-party documents and statements cannot alone sustain an alleged cash-payment addition without reliable corroboration and meaningful cross-examination. In abated assessments, material from a third-party search may be considered under Section 153A where the assessee was also searched. Stock-shortage allegations require factual verification where neither the claimed loss nor unaccounted-sales inference is reliably established. en-us Tue, 26 Nov 2024 00:00:00 +0530 Thu, 20 Aug 2026 14:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465376 Unexplained-investment additions require proof that the assessee made the investment; alleged cash payments for properties acquired by independently assessed persons cannot be attributed without evidence of funding. For unabated assessments, Section 153A additions require incriminating material found in the assessee's search, while third-party material ordinarily requires the Section 153C route. Disputed third-party documents and statements cannot alone sustain an alleged cash-payment addition without reliable corroboration and meaningful cross-examination. In abated assessments, material from a third-party search may be considered under Section 153A where the assessee was also searched. Stock-shortage allegations require factual verification where neither the claimed loss nor unaccounted-sales inference is reliably established. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465376