https://www.taxtmi.com/caselaws?id=788047 Addition based solely on entries in a third party loose seized document that do not expressly record a cash payment, and where no corroborative evidence or opportunity to cross examine the person in whose possession the document was found, is unsustainable. The legal point affirmed is that reliance on uncorroborated third party entries violates principles of natural justice and cannot form the basis for tax additions; accordingly such additions should be deleted and the assessee's appeal allowed where these procedural and evidentiary deficiencies exist. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788047 Addition based solely on entries in a third party loose seized document that do not expressly record a cash payment, and where no corroborative evidence or opportunity to cross examine the person in whose possession the document was found, is unsustainable. The legal point affirmed is that reliance on uncorroborated third party entries violates principles of natural justice and cannot form the basis for tax additions; accordingly such additions should be deleted and the assessee's appeal allowed where these procedural and evidentiary deficiencies exist. Case-Laws Income Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788047