https://www.taxtmi.com/caselaws?id=794065 In completed assessments under section 153A, additions must rest on incriminating material found during search; the ITAT held that an alleged unexplained investment based only on a sale deed was unsustainable because the assessee had supporting purchase and lender documents, and a third-party agreement to sell could not by itself justify an addition in the assessee's hands without independent corroboration. The Tribunal also rejected grossing up of receipts and denial of section 44AD benefits where no seized material supported the enhancement. The Revenue's appeal failed in full, and the relief granted to the assessee was maintained. en-us Wed, 24 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794065 In completed assessments under section 153A, additions must rest on incriminating material found during search; the ITAT held that an alleged unexplained investment based only on a sale deed was unsustainable because the assessee had supporting purchase and lender documents, and a third-party agreement to sell could not by itself justify an addition in the assessee's hands without independent corroboration. The Tribunal also rejected grossing up of receipts and denial of section 44AD benefits where no seized material supported the enhancement. The Revenue's appeal failed in full, and the relief granted to the assessee was maintained. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794065