https://www.taxtmi.com/caselaws?id=254458 The Tribunal allowed the assessee's appeals and deleted additions made on account of deemed dividend, disallowance of interest payment, unexplained investment in jewelry, disallowance of Demat charges, disallowance of interest, and addition under the head Capital Gain. The Tribunal emphasized the necessity of incriminating material found during searches to support additions in assessments under Section 153A of the Income Tax Act, 1961. All appeals of the assessee were allowed, while all appeals of the revenue were dismissed. en-us Fri, 17 Oct 2014 00:00:00 +0530 Tue, 23 Dec 2014 06:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254458 The Tribunal allowed the assessee's appeals and deleted additions made on account of deemed dividend, disallowance of interest payment, unexplained investment in jewelry, disallowance of Demat charges, disallowance of interest, and addition under the head Capital Gain. The Tribunal emphasized the necessity of incriminating material found during searches to support additions in assessments under Section 153A of the Income Tax Act, 1961. All appeals of the assessee were allowed, while all appeals of the revenue were dismissed. Case-Laws Income Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254458