https://www.taxtmi.com/caselaws?id=467789 Addition for alleged cash payment towards property purchase was deleted because it rested mainly on a builder promoter's search statement and uncorroborated material from the builder's premises. The Tribunal held that a third-party statement, without independent evidence from the assessee's side, could not sustain the addition. It also noted that the electronic material relied on was not shown to meet the admissibility requirements for electronic evidence under Section 65B of the Evidence Act. In the absence of corroboration, the search statement and material could not be used against the assessee. en-us Thu, 16 Jun 2022 00:00:00 +0530 Fri, 03 Apr 2026 11:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467789 Addition for alleged cash payment towards property purchase was deleted because it rested mainly on a builder promoter's search statement and uncorroborated material from the builder's premises. The Tribunal held that a third-party statement, without independent evidence from the assessee's side, could not sustain the addition. It also noted that the electronic material relied on was not shown to meet the admissibility requirements for electronic evidence under Section 65B of the Evidence Act. In the absence of corroboration, the search statement and material could not be used against the assessee. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467789