https://www.taxtmi.com/caselaws?id=344314 The Appellate Tribunal upheld the First Appellate Authority's decision to delete the addition made by the Assessing Officer under the head "on money received" for the assessment year 2007-08, emphasizing the necessity of incriminating material to justify such additions. The Tribunal also affirmed the importance of incriminating material in supporting additions to the assessee's total income under section 153A of the Income Tax Act, dismissing the appeals filed by the AO for both assessment years and upholding the decisions of the CIT(A) for the respective years. en-us Tue, 02 May 2017 00:00:00 +0530 Thu, 15 Jun 2017 08:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344314 The Appellate Tribunal upheld the First Appellate Authority's decision to delete the addition made by the Assessing Officer under the head "on money received" for the assessment year 2007-08, emphasizing the necessity of incriminating material to justify such additions. The Tribunal also affirmed the importance of incriminating material in supporting additions to the assessee's total income under section 153A of the Income Tax Act, dismissing the appeals filed by the AO for both assessment years and upholding the decisions of the CIT(A) for the respective years. Case-Laws Income Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344314