https://www.taxtmi.com/article/detailed?id=16888 In unabated or completed assessments, additions under section 153A are confined to incriminating material found during search. Where an assessment has attained finality and no search material supports the proposed addition, the concluded assessment cannot be disturbed and must be reiterated. The principle applies to issues such as bogus purchases, job work, subcontract work, labour expenses, unsecured loans, and interest disallowance only when relevant incriminating material exists. en-us Fri, 10 Jul 2026 07:43:45 +0530 Fri, 10 Jul 2026 07:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16888 In unabated or completed assessments, additions under section 153A are confined to incriminating material found during search. Where an assessment has attained finality and no search material supports the proposed addition, the concluded assessment cannot be disturbed and must be reiterated. The principle applies to issues such as bogus purchases, job work, subcontract work, labour expenses, unsecured loans, and interest disallowance only when relevant incriminating material exists. Articles Income Tax Fri, 10 Jul 2026 07:43:45 +0530 https://www.taxtmi.com/article/detailed?id=16888