https://www.taxtmi.com/caselaws?id=255816 The Tribunal dismissed the Department's appeals for the assessment years 2003-04 to 2008-09, upholding the CIT(A)'s deletion of additions due to the absence of incriminating material and invalid jurisdiction under Section 153A. Additionally, the Tribunal allowed the assessee's appeal for the assessment year 2009-10, deleting the disallowance of Rs. 34,000 towards general expenses claimed as business-related gifts. en-us Wed, 14 Jan 2015 00:00:00 +0530 Wed, 28 Jan 2015 06:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255816 The Tribunal dismissed the Department's appeals for the assessment years 2003-04 to 2008-09, upholding the CIT(A)'s deletion of additions due to the absence of incriminating material and invalid jurisdiction under Section 153A. Additionally, the Tribunal allowed the assessee's appeal for the assessment year 2009-10, deleting the disallowance of Rs. 34,000 towards general expenses claimed as business-related gifts. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255816