https://www.taxtmi.com/caselaws?id=214647 ITAT MUMBAI (SB) held that where assessments are abated the AO retains original and 153A jurisdiction and must make separate assessments for each year; otherwise additions under s.153A are confined to incriminating material found during search-i.e., books/documents not produced and undisclosed income/property discovered. On s.80IA(4), the tribunal held a CFS operating at a major port is akin to an inland port (following HC precedent) and its income qualifies for deduction under s.80IA(4). Decision rendered in favor of the assessee. en-us Fri, 06 Jul 2012 00:00:00 +0530 Wed, 10 Sep 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214647 ITAT MUMBAI (SB) held that where assessments are abated the AO retains original and 153A jurisdiction and must make separate assessments for each year; otherwise additions under s.153A are confined to incriminating material found during search-i.e., books/documents not produced and undisclosed income/property discovered. On s.80IA(4), the tribunal held a CFS operating at a major port is akin to an inland port (following HC precedent) and its income qualifies for deduction under s.80IA(4). Decision rendered in favor of the assessee. Case-Laws Income Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214647