https://www.taxtmi.com/caselaws?id=468524 Additions under section 69 based solely on third-party statements, pen-drive data and other search material cannot be sustained unless the adverse material is confronted to the assessee, the witnesses are offered for cross-examination, and the material is independently corroborated by credible evidence linking it to the assessee. Here, no independent documentary evidence showed cash payment by the assessee, the material was not furnished for rebuttal, and the persons relied on were not produced for cross-examination. The untested and uncorroborated evidence could not form the sole basis of the addition, so it was deleted. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 11 May 2026 17:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468524 Additions under section 69 based solely on third-party statements, pen-drive data and other search material cannot be sustained unless the adverse material is confronted to the assessee, the witnesses are offered for cross-examination, and the material is independently corroborated by credible evidence linking it to the assessee. Here, no independent documentary evidence showed cash payment by the assessee, the material was not furnished for rebuttal, and the persons relied on were not produced for cross-examination. The untested and uncorroborated evidence could not form the sole basis of the addition, so it was deleted. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468524