https://www.taxtmi.com/caselaws?id=468913 Additions under Section 153A were sustained because they were supported by diaries and note books seized in search under Section 132, which reflected undisclosed advertisement and cable network receipts not offered in the return. The seized material was treated as incriminating evidence sufficient to justify estimation of income in the search assessment. On that basis, the estimation-based additions were upheld and the assessee's challenge failed. en-us Mon, 10 Feb 2025 00:00:00 +0530 Mon, 25 May 2026 20:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468913 Additions under Section 153A were sustained because they were supported by diaries and note books seized in search under Section 132, which reflected undisclosed advertisement and cable network receipts not offered in the return. The seized material was treated as incriminating evidence sufficient to justify estimation of income in the search assessment. On that basis, the estimation-based additions were upheld and the assessee's challenge failed. Case-Laws Income Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468913