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Third-Party Material Alone Can’t Trigger Section 153A for Unabated Years: ITAT Delhi

SEO Expert January 12, 2026

The Tribunal held that for years where assessments were already completed, additions under Section 153A cannot survive without incriminating material found during search. Large additions based on third-party statements and assumptions were therefore deleted.

The post Third-Party Material Alone Can’t Trigger Section 153A for Unabated Years: ITAT Delhi appeared first on TaxGuru.

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