ITAT Holds A Sheet Found During Third-Party Search Cannot Justify Section 69A Addition Without Corroborative Evidence:
The ITAT Delhi has held that additions under Section 69A of the Income Tax Act cannot be sustained merely on the basis of a loose sheet recovered during the search of a third party.
Notional Interest Calculations in Seized Documents Cannot Be Taxed in Absence of Proof
Saima
Jul 11, 2026
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ITAT Holds A Sheet Found During Third-Party Search Cannot Justify Section 69A Addition Without Corroborative Evidence
The ITAT Delhi has held that additions under Section 69A of the Income Tax Act cannot be sustained merely on the basis of a loose sheet recovered during the search of a third party.
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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