https://www.taxtmi.com/caselaws?id=268251 The Tribunal upheld the CIT(A)'s decision to delete various disallowances and additions made by the AO, emphasizing that assessments under Section 153A must be based on incriminating material found during the search. The Tribunal dismissed the Revenue's appeal, noting that the CIT(A)'s order was well-reasoned and did not require interference. en-us Thu, 01 Oct 2015 00:00:00 +0530 Mon, 23 Nov 2015 03:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268251 The Tribunal upheld the CIT(A)'s decision to delete various disallowances and additions made by the AO, emphasizing that assessments under Section 153A must be based on incriminating material found during the search. The Tribunal dismissed the Revenue's appeal, noting that the CIT(A)'s order was well-reasoned and did not require interference. Case-Laws Income Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268251