https://www.taxtmi.com/caselaws?id=350318 The tribunal allowed the assessee's appeal and dismissed the Department's appeal due to the absence of incriminating material for the additions made under section 153A of the Income Tax Act, emphasizing the necessity of adhering to legal requirements for valid tax determinations. The judgment highlighted that additions under section 153A without incriminating material were unlawful, leading to the dismissal of the Department's appeal and upholding the assessee's position. en-us Tue, 31 Oct 2017 00:00:00 +0530 Fri, 03 Nov 2017 11:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350318 The tribunal allowed the assessee's appeal and dismissed the Department's appeal due to the absence of incriminating material for the additions made under section 153A of the Income Tax Act, emphasizing the necessity of adhering to legal requirements for valid tax determinations. The judgment highlighted that additions under section 153A without incriminating material were unlawful, leading to the dismissal of the Department's appeal and upholding the assessee's position. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350318