https://www.taxtmi.com/caselaws?id=787786 Additions for alleged commission income from accommodation entries require specific seized material or independent corroborative evidence linking the entries to the assessee. Statements recorded during a search under Section 132(4), including third-party admissions, cannot alone support attribution or estimation of income where no corroborative incriminating material exists. In search assessments under Section 153C, uncorroborated statements therefore do not sustain commission-income additions, and assessments founded solely on such statements are liable to be quashed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 17:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787786 Additions for alleged commission income from accommodation entries require specific seized material or independent corroborative evidence linking the entries to the assessee. Statements recorded during a search under Section 132(4), including third-party admissions, cannot alone support attribution or estimation of income where no corroborative incriminating material exists. In search assessments under Section 153C, uncorroborated statements therefore do not sustain commission-income additions, and assessments founded solely on such statements are liable to be quashed. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787786