https://www.taxtmi.com/caselaws?id=195769 The Tribunal allowed the assessee's appeals for both assessment years, setting aside the assessment orders framed under section 153A. It held that the additions made under section 40A(3) were unsustainable due to the lack of incriminating material found during the search. The Tribunal deemed the Revenue's appeal and the assessee's cross objections as infructuous. en-us Fri, 17 Jun 2016 00:00:00 +0530 Fri, 10 Nov 2017 08:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195769 The Tribunal allowed the assessee's appeals for both assessment years, setting aside the assessment orders framed under section 153A. It held that the additions made under section 40A(3) were unsustainable due to the lack of incriminating material found during the search. The Tribunal deemed the Revenue's appeal and the assessee's cross objections as infructuous. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195769