https://www.taxtmi.com/caselaws?id=791688 In search assessments under section 153A, an addition for alleged unaccounted commission cannot be sustained where the seized sale deeds do not show receipt of commission, no enquiry is made from the transaction parties, and no material establishes that the assessee acted as a broker. A protective addition for alleged cash expenditure also cannot survive when the seized documents are owned up by another person, supported by an affidavit, and the same material has already been considered in settlement proceedings with no further addition found necessary. The article states that incriminating material is required to support such additions and that conjecture is insufficient. en-us Fri, 10 Apr 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791688 In search assessments under section 153A, an addition for alleged unaccounted commission cannot be sustained where the seized sale deeds do not show receipt of commission, no enquiry is made from the transaction parties, and no material establishes that the assessee acted as a broker. A protective addition for alleged cash expenditure also cannot survive when the seized documents are owned up by another person, supported by an affidavit, and the same material has already been considered in settlement proceedings with no further addition found necessary. The article states that incriminating material is required to support such additions and that conjecture is insufficient. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791688