https://www.taxtmi.com/caselaws?id=470835 Search-assessment additions could not be sustained where no credible incriminating material was found against the assessee. The statements and electronic records relied upon arose from the same search material examined in a connected matter and lacked sufficient credibility and reliability to establish undisclosed income or alleged kickbacks. Consistent with the coordinate bench's treatment of the principal searched person, the additions were deleted and the issue was resolved in favour of the assessee. en-us Thu, 21 May 2026 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470835 Search-assessment additions could not be sustained where no credible incriminating material was found against the assessee. The statements and electronic records relied upon arose from the same search material examined in a connected matter and lacked sufficient credibility and reliability to establish undisclosed income or alleged kickbacks. Consistent with the coordinate bench's treatment of the principal searched person, the additions were deleted and the issue was resolved in favour of the assessee. Case-Laws Income Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470835