https://www.taxtmi.com/caselaws?id=331937 The Tribunal declared the assessments for AY 2008-09 to 2010-11 as null and void under Section 153A due to the absence of incriminating material. It directed the AO to grant deduction under Section 80-IB for income from scrap sales for AY 2010-11 based on a High Court decision. The disallowance under Section 14A was dismissed as the assessments were already deemed void. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 06 Sep 2016 13:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331937 The Tribunal declared the assessments for AY 2008-09 to 2010-11 as null and void under Section 153A due to the absence of incriminating material. It directed the AO to grant deduction under Section 80-IB for income from scrap sales for AY 2010-11 based on a High Court decision. The disallowance under Section 14A was dismissed as the assessments were already deemed void. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331937