https://www.taxtmi.com/caselaws?id=180976 The Tribunal allowed the appeals for the assessment years 2004-05 to 2007-08, holding that the additions made under Section 153C were not sustainable due to the absence of incriminating material found during the search. It emphasized that proceedings under Section 153C necessitate the discovery of such material indicating undisclosed income. en-us Fri, 06 Dec 2013 00:00:00 +0530 Wed, 07 Sep 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180976 The Tribunal allowed the appeals for the assessment years 2004-05 to 2007-08, holding that the additions made under Section 153C were not sustainable due to the absence of incriminating material found during the search. It emphasized that proceedings under Section 153C necessitate the discovery of such material indicating undisclosed income. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180976