Ayesha Magdlene Komanapalli Vs ACIT (ITAT Hyderabad)Hyderabad ITAT Deletes ₹2.55 Crore “On-Money” Additions: Third-Party Seized Material Without Corroborative Evidence Cannot Sustain AdditionThe Hyderabad ITAT in Smt. Thus, the entire alleged on-money addition of ₹2.55 crore across the three years stood deleted, and all three appeals were allowed. Complexes LIS’, which neither belonged to nor were under the control of the appellant, without any independent verification or corroborative evidence. AO further observed from the seized material that the assessee had allegedly received on-money in cash of Rs. AO is founded solely on third-party seized material without any independent corroborative evidence establishing actual receipt of cash by the assessee.