Section 69S read with section 245D of the Income Tax Act, 1961 — Unexplained money — SLP dismissed against High Court ruling that where revenue failed to establish any linkage between material seized from assessee's premises and those from premises of UPDA in respect of illegal payment made to various officials and politicians, no addition could be made to assessee's income in respect of payments so made — Commissioner of Income tax vs. Radio Khaitan Ltd. [2018] 259 Taxman 85 (SC)