https://www.taxtmi.com/caselaws?id=271492 The Tribunal allowed the appeals in part, holding that the AO lacked jurisdiction under Section 153A to alter the completed assessments for the years 2005-06 to 2007-08 due to the absence of incriminating material found during the search. Consequently, the Tribunal did not address the merits of the deductions under Sections 80IB and 80IC, as the jurisdictional issue was adequate to resolve the appeals. en-us Fri, 08 Jan 2016 00:00:00 +0530 Sat, 06 Feb 2016 15:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271492 The Tribunal allowed the appeals in part, holding that the AO lacked jurisdiction under Section 153A to alter the completed assessments for the years 2005-06 to 2007-08 due to the absence of incriminating material found during the search. Consequently, the Tribunal did not address the merits of the deductions under Sections 80IB and 80IC, as the jurisdictional issue was adequate to resolve the appeals. Case-Laws Income Tax Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271492