https://www.taxtmi.com/caselaws?id=246128 The High Court dismissed the appeal, affirming the Tribunal's decisions. The additions for under-invoiced sales of Kattha and unexplained investments in plant & machinery and factory building were deleted as unsupported by evidence found during the search. The reliance on the Supreme Court's decision was upheld, emphasizing the need for evidence found during the search, unaffected by the retrospective amendment to Section 142A. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 20 Aug 2014 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246128 The High Court dismissed the appeal, affirming the Tribunal's decisions. The additions for under-invoiced sales of Kattha and unexplained investments in plant & machinery and factory building were deleted as unsupported by evidence found during the search. The reliance on the Supreme Court's decision was upheld, emphasizing the need for evidence found during the search, unaffected by the retrospective amendment to Section 142A. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246128