Tribunal held that considering the documents found in the course of search and seizure and explanations  of the assessee, the Tribunal held that,  fixed deposit receipts in name of wife  hence addition is deleted. Amount spent on marriage based on estimate basis, addition is  restricted to 60% per cent of estimated amount. No addition can be made on account of  personal expenditure  as no incriminating material is found. As regards rental payment  the rent is estimated for   18 months. As regards payment of advance tax  the assessee could not explain the source hence addition is affirmed.As regards overseas trip expenses and investment in benefit fund  the assessee could not explain  the source of investment hence the addition is justified.   Seized passbook is incriminating material and the assesseee could not explain the source  the addition is justified As regards  payments towards transponder hire, purchase of allied equipment, uplinking facility, and telecom service provider there is no  evidence of payment hence the  addition is deleted. As regards   bills found in assessee’s name  the issue remanded for re-examination. As regards  imported car alleged received by gift which is  denied by alleged gift giver. Matter remanded to determine real owner. As regards seizure of cash  gold and silver article  from premises of uncle  no addition can be made in the assessment of the assesseee. Addition is deleted.  (.BP 1987-88 to 1997-98 up to September 24, 1996, 2017-18)