https://www.taxtmi.com/caselaws?id=468456 Where seized loose papers and peak-credit workings had already been used to assess income in the director's hands, a second addition in the assessee company's hands was unsustainable absent cogent material showing the company as the exclusive owner of the income; the separate addition of the same cash receipts was also impermissible as double taxation of the same entries. Rent-related addition was deleted because the difference in Form 26AS was attributable to service tax and cess, which were not to be included for TDS computation on rent. Once the substantive additions fell, the technical cross-objections did not require separate adjudication and survived only for statistical purposes. en-us Mon, 10 Oct 2022 00:00:00 +0530 Thu, 07 May 2026 13:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468456 Where seized loose papers and peak-credit workings had already been used to assess income in the director's hands, a second addition in the assessee company's hands was unsustainable absent cogent material showing the company as the exclusive owner of the income; the separate addition of the same cash receipts was also impermissible as double taxation of the same entries. Rent-related addition was deleted because the difference in Form 26AS was attributable to service tax and cess, which were not to be included for TDS computation on rent. Once the substantive additions fell, the technical cross-objections did not require separate adjudication and survived only for statistical purposes. Case-Laws Income Tax Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468456