https://www.taxtmi.com/caselaws?id=252218 The Tribunal upheld the CIT(A)'s decision to delete additions made under Section 68 of the Income-tax Act, concerning unexplained cash credits, and related interest disallowances. It ruled that no additions could be made under Section 153A without incriminating material found during the search. Disallowances under Section 14A, as confirmed by the CIT(A), were unchallenged. The judgment emphasized the requirement of substantiating claims with proper documentation and the necessity of incriminating evidence for additions under Section 153A. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 15 Oct 2014 07:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252218 The Tribunal upheld the CIT(A)'s decision to delete additions made under Section 68 of the Income-tax Act, concerning unexplained cash credits, and related interest disallowances. It ruled that no additions could be made under Section 153A without incriminating material found during the search. Disallowances under Section 14A, as confirmed by the CIT(A), were unchallenged. The judgment emphasized the requirement of substantiating claims with proper documentation and the necessity of incriminating evidence for additions under Section 153A. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252218