https://www.taxtmi.com/caselaws?id=470442 In a completed or unabated assessment under section 153A, an addition under section 68 requires incriminating material unearthed during the search that relates to the addition. Where no such material concerns an unsecured-loan addition, the addition cannot be sustained. This restriction applies equally to substantive and protective additions. Accordingly, the section 68 addition was impermissible and directed to be deleted. en-us Thu, 04 Dec 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470442 In a completed or unabated assessment under section 153A, an addition under section 68 requires incriminating material unearthed during the search that relates to the addition. Where no such material concerns an unsecured-loan addition, the addition cannot be sustained. This restriction applies equally to substantive and protective additions. Accordingly, the section 68 addition was impermissible and directed to be deleted. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470442