https://www.taxtmi.com/caselaws?id=243013 The Tribunal held that the additions made by the AO for the assessment years 2003-04, 2004-05, and 2005-06 were invalid due to the lack of incriminating material found during the search. Assessments finalized before the search could not be altered without new incriminating evidence. Therefore, the appeals were allowed, and the additions were cancelled. The Tribunal did not address the taxability of entrance fees, as the absence of incriminating material was sufficient to decide the case. en-us Wed, 22 Jan 2014 00:00:00 +0530 Sat, 25 Jan 2014 15:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243013 The Tribunal held that the additions made by the AO for the assessment years 2003-04, 2004-05, and 2005-06 were invalid due to the lack of incriminating material found during the search. Assessments finalized before the search could not be altered without new incriminating evidence. Therefore, the appeals were allowed, and the additions were cancelled. The Tribunal did not address the taxability of entrance fees, as the absence of incriminating material was sufficient to decide the case. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243013