https://www.taxtmi.com/caselaws?id=793397 Additions in search assessments cannot rest on incomplete promissory notes, unsupported WhatsApp chats, vague images, or other uncorroborated electronic material; independent evidence, cash trail, confirmations, or clear nexus is required before treating entries as undisclosed income. In property and land dealings, the full sale consideration cannot be taxed where the assessee is shown only as an intermediary and the underlying transaction did not materialise; at most, a reasonable brokerage estimate may be considered where intermediary services are proved. Telescoping or set-off may also be required to prevent the same income from being taxed twice in different forms, subject to verification of overlap and nexus. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 10:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793397 Additions in search assessments cannot rest on incomplete promissory notes, unsupported WhatsApp chats, vague images, or other uncorroborated electronic material; independent evidence, cash trail, confirmations, or clear nexus is required before treating entries as undisclosed income. In property and land dealings, the full sale consideration cannot be taxed where the assessee is shown only as an intermediary and the underlying transaction did not materialise; at most, a reasonable brokerage estimate may be considered where intermediary services are proved. Telescoping or set-off may also be required to prevent the same income from being taxed twice in different forms, subject to verification of overlap and nexus. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793397