https://www.taxtmi.com/caselaws?id=466609 Addition of unexplained money based solely on a sworn statement and seized email printouts was found unsupported for lack of independent corroboration and temporal linkage to the assessment year. The analysis treated post search statements and electronic records as requiring consistency and external evidence before sustaining an addition; inconsistencies and absence of corroborative material defeated the inference that the transactions occurred in the year under assessment. Consequently the prior addition was deleted and the revenue appeal against that deletion was dismissed. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466609 Addition of unexplained money based solely on a sworn statement and seized email printouts was found unsupported for lack of independent corroboration and temporal linkage to the assessment year. The analysis treated post search statements and electronic records as requiring consistency and external evidence before sustaining an addition; inconsistencies and absence of corroborative material defeated the inference that the transactions occurred in the year under assessment. Consequently the prior addition was deleted and the revenue appeal against that deletion was dismissed. Case-Laws Income Tax Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466609