https://www.taxtmi.com/caselaws?id=333143 The Tribunal consistently upheld the deletions made by the CIT(A) for various additions made by the AO under Sections 68, 69B, and 2(22)(e) of the Income Tax Act, as well as for estimating household expenses and unaccounted receipts, primarily on the grounds that these additions were not based on any incriminating material found during the search, thereby exceeding the scope of Section 153A. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 19 Jun 2026 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333143 The Tribunal consistently upheld the deletions made by the CIT(A) for various additions made by the AO under Sections 68, 69B, and 2(22)(e) of the Income Tax Act, as well as for estimating household expenses and unaccounted receipts, primarily on the grounds that these additions were not based on any incriminating material found during the search, thereby exceeding the scope of Section 153A. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333143