https://www.taxtmi.com/caselaws?id=346887 The Tribunal partly allowed the appeal, stating that no addition could be made under section 153A without incriminating material. The addition of salary income was upheld, with deductions benefiting the employee not considered diversions of income. The charging of interest under section 234B was affirmed, as interest is chargeable from the first day of April following the financial year. The decision was pronounced on 4th August 2017. en-us Fri, 04 Aug 2017 00:00:00 +0530 Fri, 25 Aug 2017 06:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346887 The Tribunal partly allowed the appeal, stating that no addition could be made under section 153A without incriminating material. The addition of salary income was upheld, with deductions benefiting the employee not considered diversions of income. The charging of interest under section 234B was affirmed, as interest is chargeable from the first day of April following the financial year. The decision was pronounced on 4th August 2017. Case-Laws Income Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346887