https://www.taxtmi.com/caselaws?id=264904 The Tribunal dismissed the revenue's appeals as the tax effect was below the threshold set by the CBDT. Proceedings under section 153C were upheld based on seized documents. Share capital contributions were deemed valid, following established shareholder identity. Interest recalculated under sections 234A, 234B, and 234C. The assessee's cross-objections were dismissed. en-us Mon, 17 Nov 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264904 The Tribunal dismissed the revenue's appeals as the tax effect was below the threshold set by the CBDT. Proceedings under section 153C were upheld based on seized documents. Share capital contributions were deemed valid, following established shareholder identity. Interest recalculated under sections 234A, 234B, and 234C. The assessee's cross-objections were dismissed. Case-Laws Income Tax Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264904