https://www.taxtmi.com/caselaws?id=791195 Section 153A assessments for unabated years require incriminating material to support additions; an addition concerning an alleged gift was therefore unsustainable where no such material existed. Unexplained jewellery must be evaluated against the extent of source explanations, search-instruction exclusions and surrounding facts, permitting only a limited addition where neither complete acceptance nor complete rejection is justified. Rough workings and notings relating to alleged unexplained expenditure do not independently support an addition when they lack corroboration, are explained by the relevant person, and the explanation is not adequately disproved through enquiry. The connected matters produced relief on the section 153A and expenditure issues, with only a restricted jewellery addition sustained. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791195 Section 153A assessments for unabated years require incriminating material to support additions; an addition concerning an alleged gift was therefore unsustainable where no such material existed. Unexplained jewellery must be evaluated against the extent of source explanations, search-instruction exclusions and surrounding facts, permitting only a limited addition where neither complete acceptance nor complete rejection is justified. Rough workings and notings relating to alleged unexplained expenditure do not independently support an addition when they lack corroboration, are explained by the relevant person, and the explanation is not adequately disproved through enquiry. The connected matters produced relief on the section 153A and expenditure issues, with only a restricted jewellery addition sustained. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791195