https://www.taxtmi.com/caselaws?id=788910 In search assessments, limitation under section 153B is linked to the conclusion of search in the assessee's own panchanama, even where a joint warrant covers multiple persons; the assessments were therefore treated as time-barred. Additions based on third-party electronic records, loose sheets, WhatsApp messages and similar material were held unsustainable without independent corroboration, proof of ownership, and a demonstrated nexus or flow of funds to the assessee. Deduction under section 80IA(4) was also recognised for infrastructure work executed as a subcontractor, the governing test being the nature of the work rather than the formal chain of contract. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788910 In search assessments, limitation under section 153B is linked to the conclusion of search in the assessee's own panchanama, even where a joint warrant covers multiple persons; the assessments were therefore treated as time-barred. Additions based on third-party electronic records, loose sheets, WhatsApp messages and similar material were held unsustainable without independent corroboration, proof of ownership, and a demonstrated nexus or flow of funds to the assessee. Deduction under section 80IA(4) was also recognised for infrastructure work executed as a subcontractor, the governing test being the nature of the work rather than the formal chain of contract. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788910