https://www.taxtmi.com/caselaws?id=469933 Third-party seized documents and statements cannot, by themselves, justify an addition under section 69C unless there is independent evidence linking the material to the assessee. The presumption under section 132(4A) remains confined to the person from whose possession the material was found and cannot be extended to a different assessee without proper corroboration. On that basis, the addition was deleted and the assessee succeeded. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 09 Jul 2026 20:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469933 Third-party seized documents and statements cannot, by themselves, justify an addition under section 69C unless there is independent evidence linking the material to the assessee. The presumption under section 132(4A) remains confined to the person from whose possession the material was found and cannot be extended to a different assessee without proper corroboration. On that basis, the addition was deleted and the assessee succeeded. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469933