https://www.taxtmi.com/caselaws?id=789112 Protective addition under section 69A for alleged on-money payment on property purchase was found unsustainable because the record lacked direct, corroborative evidence linking the assessee to any undisclosed payment. The Tribunal treated the addition as based on presumption rather than proof and applied the principle that a protective addition cannot survive without reliable material showing the assessee's actual involvement in the alleged transaction. The addition was deleted and the issue was decided in favour of the assessee. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789112 Protective addition under section 69A for alleged on-money payment on property purchase was found unsustainable because the record lacked direct, corroborative evidence linking the assessee to any undisclosed payment. The Tribunal treated the addition as based on presumption rather than proof and applied the principle that a protective addition cannot survive without reliable material showing the assessee's actual involvement in the alleged transaction. The addition was deleted and the issue was decided in favour of the assessee. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789112