https://www.taxtmi.com/caselaws?id=328341 The ITAT allowed the appeal, holding the assessment under sec. 153A/143(3) invalid due to the absence of incriminating material, thus rendering the disallowance of the claimed deduction under sec. 80IB of the Act infructuous. The judgment was based on the legal principles outlined in a High Court decision, ultimately deciding in favor of the assessee. en-us Wed, 27 Apr 2016 00:00:00 +0530 Wed, 01 Jun 2016 21:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328341 The ITAT allowed the appeal, holding the assessment under sec. 153A/143(3) invalid due to the absence of incriminating material, thus rendering the disallowance of the claimed deduction under sec. 80IB of the Act infructuous. The judgment was based on the legal principles outlined in a High Court decision, ultimately deciding in favor of the assessee. Case-Laws Income Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328341