https://www.taxtmi.com/caselaws?id=260248 The Tribunal allowed the appeal, holding that the assessment framed under Section 153A read with Section 143(3) is null and void in the absence of incriminating material found during the search. Consequently, the other issues regarding disallowances under Sections 80IB and 14A were rendered academic and did not require adjudication. en-us Wed, 27 May 2015 00:00:00 +0530 Fri, 05 Jun 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260248 The Tribunal allowed the appeal, holding that the assessment framed under Section 153A read with Section 143(3) is null and void in the absence of incriminating material found during the search. Consequently, the other issues regarding disallowances under Sections 80IB and 14A were rendered academic and did not require adjudication. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260248