https://www.taxtmi.com/caselaws?id=791688 Additions for alleged unaccounted commission in a search assessment require incriminating material establishing that the assessee received commission income or acted as a broker; sale deeds found in the assessee's possession alone do not suffice. The commission addition was therefore deleted. A protective addition for alleged cash expenditure cannot be sustained where another person has accepted ownership of the seized documents, supported by affidavit, and the material has been examined in settlement proceedings without requiring further addition. The protective addition was consequently deleted, and the Revenue's appeal failed. 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 Additions for alleged unaccounted commission in a search assessment require incriminating material establishing that the assessee received commission income or acted as a broker; sale deeds found in the assessee's possession alone do not suffice. The commission addition was therefore deleted. A protective addition for alleged cash expenditure cannot be sustained where another person has accepted ownership of the seized documents, supported by affidavit, and the material has been examined in settlement proceedings without requiring further addition. The protective addition was consequently deleted, and the Revenue's appeal failed. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791688