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Income Tax | Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata

23 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Kolkata upheld search reassessment but deleted coal purchase and cash-loan additions unsupported by corroborative evidence. The post Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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