No addition in absence of proof that ‘Katrina Kaif’ received cash payment for various appearance and shows

Where in case of assessee, AO made addition to her income in respect of cash payments received for various appearances and shows relying upon documents seized in course of search carried out in case of an employee of her managing agency, in view of fact that assessee had categorically denied of having received cash payment, secondly, an affidavit was filed by managing agency denying any cash payment received on assessee's behalf and, finally, a statement was made by searched person herself submitting that she could not state anything about cash receipts in question as documents seized related to period prior to her employment, impugned addition was not sustainable

Refer:[2017] 87 taxmann.com 116 (Mumbai - Trib.)