https://www.taxtmi.com/caselaws?id=354194 The ITAT dismissed the revenue's appeals for AY 2004-05, 2005-06, and 2006-07, upholding the CIT(A)'s deletion of disallowances for commission and interest. The ITAT allowed the assessee's appeal for AY 2006-07, deleting the addition for charitable expenses, as no incriminating material was found during the search. The ITAT emphasized that additions under Section 153A must be based on incriminating material found during the search, following the binding judicial precedents. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 02 Jun 2018 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354194 The ITAT dismissed the revenue's appeals for AY 2004-05, 2005-06, and 2006-07, upholding the CIT(A)'s deletion of disallowances for commission and interest. The ITAT allowed the assessee's appeal for AY 2006-07, deleting the addition for charitable expenses, as no incriminating material was found during the search. The ITAT emphasized that additions under Section 153A must be based on incriminating material found during the search, following the binding judicial precedents. Case-Laws Income Tax Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354194