https://www.taxtmi.com/caselaws?id=784424 An addition for unexplained money based on material seized from a third party could not be sustained in proceedings under section 153A where the seized material was recovered from M/s Gentle Entertainment Pvt. Ltd. and not from the assessee's premises. The governing principle applied was that incriminating material belonging to or relating to another person must be addressed through section 153C rather than by sustaining the addition only under section 153A. On that basis, the addition was deleted. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 10:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784424 An addition for unexplained money based on material seized from a third party could not be sustained in proceedings under section 153A where the seized material was recovered from M/s Gentle Entertainment Pvt. Ltd. and not from the assessee's premises. The governing principle applied was that incriminating material belonging to or relating to another person must be addressed through section 153C rather than by sustaining the addition only under section 153A. On that basis, the addition was deleted. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784424