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Additions based on loose sheets deleted – “Dumb documents” without date/name cannot justify 153A additions – ITAT Delhi

SEO Expert February 15, 2026

The Tribunal ruled that undated, unsigned loose sheets lacking independent evidence cannot justify additions under Section 153A. Relying on Supreme Court precedent, it deleted additions exceeding ₹2.10 crore for want of corroboration.

The post Additions based on loose sheets deleted – “Dumb documents” without date/name cannot justify 153A additions – ITAT Delhi appeared first on TaxGuru.

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