https://www.taxtmi.com/caselaws?id=205793 The department's appeal was partly allowed, with the ITAT and Third Member concurring on most issues. The additions were deleted as they were not based on material found during the search, and deductions for prepaid taxes were permitted. The surcharge was also deleted as it was not applicable for the relevant assessment year. en-us Thu, 07 Oct 2010 00:00:00 +0530 Sat, 01 Jun 2013 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205793 The department's appeal was partly allowed, with the ITAT and Third Member concurring on most issues. The additions were deleted as they were not based on material found during the search, and deductions for prepaid taxes were permitted. The surcharge was also deleted as it was not applicable for the relevant assessment year. Case-Laws Income Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205793