https://www.taxtmi.com/caselaws?id=247618 The Tribunal held that additions made by the Assessing Officer under Section 153A of the Income Tax Act were unsustainable without incriminating material found during the search. Consequently, the Tribunal allowed the assessee's cross objections, dismissing the Revenue's appeals as academic. The decision underscored the requirement of incriminating material for such additions, in line with established legal principles. en-us Wed, 07 May 2014 00:00:00 +0530 Wed, 10 Apr 2019 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247618 The Tribunal held that additions made by the Assessing Officer under Section 153A of the Income Tax Act were unsustainable without incriminating material found during the search. Consequently, the Tribunal allowed the assessee's cross objections, dismissing the Revenue's appeals as academic. The decision underscored the requirement of incriminating material for such additions, in line with established legal principles. Case-Laws Income Tax Wed, 07 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247618