https://www.taxtmi.com/caselaws?id=251284 The tribunal dismissed the appeal, upholding the validity of the assessment under Section 153C and the addition of Rs. 12,24,000 to the appellant's total income. The tribunal emphasized the legal principles of deeming provisions, the onus of disproving signed documents, and the purpose of Section 153C in assessing income related to persons other than the one searched. en-us Fri, 28 Feb 2014 00:00:00 +0530 Sat, 28 Jun 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251284 The tribunal dismissed the appeal, upholding the validity of the assessment under Section 153C and the addition of Rs. 12,24,000 to the appellant's total income. The tribunal emphasized the legal principles of deeming provisions, the onus of disproving signed documents, and the purpose of Section 153C in assessing income related to persons other than the one searched. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251284