https://www.taxtmi.com/caselaws?id=799314 Uncorroborated loose sheets containing scribbled figures cannot, by themselves, support an addition for undisclosed consideration in a property purchase. In a search assessment, such sheets are not books of account and require corroborative incriminating material. Without evidence of cash payment or of the availability and deployment of funds beyond the consideration recorded in the registered sale deed, the addition is unsustainable. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799314 Uncorroborated loose sheets containing scribbled figures cannot, by themselves, support an addition for undisclosed consideration in a property purchase. In a search assessment, such sheets are not books of account and require corroborative incriminating material. Without evidence of cash payment or of the availability and deployment of funds beyond the consideration recorded in the registered sale deed, the addition is unsustainable. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799314