https://www.taxtmi.com/caselaws?id=468589 Additions for alleged on-money in the purchase of a shop under section 153C were deleted because they rested mainly on a third-party employee's statement and an Excel sheet seized from another group, without supplying the assessee with the material or granting cross-examination. The Tribunal noted that the assessment order did not reproduce the relevant entries or show date-wise linkage, and no independent corroborative evidence established payment by the assessee. On those facts, untested third-party material and uncorroborated electronic records were insufficient to sustain the addition. en-us Thu, 22 Jan 2026 00:00:00 +0530 Wed, 13 May 2026 15:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468589 Additions for alleged on-money in the purchase of a shop under section 153C were deleted because they rested mainly on a third-party employee's statement and an Excel sheet seized from another group, without supplying the assessee with the material or granting cross-examination. The Tribunal noted that the assessment order did not reproduce the relevant entries or show date-wise linkage, and no independent corroborative evidence established payment by the assessee. On those facts, untested third-party material and uncorroborated electronic records were insufficient to sustain the addition. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468589