https://www.taxtmi.com/caselaws?id=338852 The High Court upheld the Tribunal's decision, emphasizing the necessity of incriminating evidence to invoke powers under Section 153C of the Income Tax Act. The judgment clarified the legal interpretation of the provisions and highlighted the importance of evidence in such cases. The Court dismissed the Revenue's appeal, stating that the Tribunal's interpretation was correct and that the substantial questions of law raised did not apply to the case. en-us Thu, 12 Jan 2017 00:00:00 +0530 Mon, 13 Feb 2017 10:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338852 The High Court upheld the Tribunal's decision, emphasizing the necessity of incriminating evidence to invoke powers under Section 153C of the Income Tax Act. The judgment clarified the legal interpretation of the provisions and highlighted the importance of evidence in such cases. The Court dismissed the Revenue's appeal, stating that the Tribunal's interpretation was correct and that the substantial questions of law raised did not apply to the case. Case-Laws Income Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338852