https://www.taxtmi.com/caselaws?id=801666 Section 153A assessment additions require incriminating material discovered during a search. Statements recorded under Section 132(4) may carry evidentiary value but do not independently constitute incriminating material. Such statements can support an addition only where they have a nexus with corroborative incriminating evidence found during the search. A factual deletion of additions is not subject to reappreciation under Section 260A. Accordingly, an uncorroborated search statement alone cannot sustain additions in a Section 153A assessment. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 24 Oct 2026 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801666 Section 153A assessment additions require incriminating material discovered during a search. Statements recorded under Section 132(4) may carry evidentiary value but do not independently constitute incriminating material. Such statements can support an addition only where they have a nexus with corroborative incriminating evidence found during the search. A factual deletion of additions is not subject to reappreciation under Section 260A. Accordingly, an uncorroborated search statement alone cannot sustain additions in a Section 153A assessment. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801666