https://www.taxtmi.com/caselaws?id=471105 Section 153C requires recorded satisfaction that seized material relates to the other person, bears on total income, and is linked to each relevant assessment year. Consolidated satisfaction notes without assessment-year-wise identification of material, or later departmental tabulations seeking to cure omissions, cannot sustain search assessments. Seized thittam books, tally printouts and loose papers require reliable, authenticated nexus to the relevant firm; common partners, inconsistent initials and uncorroborated entries do not establish unexplained income. Protective additions cannot rest on material belonging to separate concerns or unauthenticated loose sheets without independent corroboration. The enhanced Section 115BBE tax rate applies prospectively and not to transactions before 01.04.2017. en-us Mon, 09 Feb 2026 00:00:00 +0530 Thu, 20 Aug 2026 19:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471105 Section 153C requires recorded satisfaction that seized material relates to the other person, bears on total income, and is linked to each relevant assessment year. Consolidated satisfaction notes without assessment-year-wise identification of material, or later departmental tabulations seeking to cure omissions, cannot sustain search assessments. Seized thittam books, tally printouts and loose papers require reliable, authenticated nexus to the relevant firm; common partners, inconsistent initials and uncorroborated entries do not establish unexplained income. Protective additions cannot rest on material belonging to separate concerns or unauthenticated loose sheets without independent corroboration. The enhanced Section 115BBE tax rate applies prospectively and not to transactions before 01.04.2017. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471105