https://www.taxtmi.com/caselaws?id=266747 The Tribunal emphasized that additions for concluded assessments under Section 153A of the Act must be based on incriminating materials found during the search. Additions made without such materials were deleted. Specific reliefs were granted for agricultural income, deemed dividend, and interest on loans, ensuring consistency with legal principles and precedents. Assessment orders were quashed for years where no incriminating material was found, and additions were based on existing information. The Tribunal's decision focused on upholding the integrity of assessments and ensuring adherence to legal standards. en-us Tue, 15 Sep 2015 00:00:00 +0530 Fri, 23 Oct 2015 11:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266747 The Tribunal emphasized that additions for concluded assessments under Section 153A of the Act must be based on incriminating materials found during the search. Additions made without such materials were deleted. Specific reliefs were granted for agricultural income, deemed dividend, and interest on loans, ensuring consistency with legal principles and precedents. Assessment orders were quashed for years where no incriminating material was found, and additions were based on existing information. The Tribunal's decision focused on upholding the integrity of assessments and ensuring adherence to legal standards. Case-Laws Income Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266747