https://www.taxtmi.com/caselaws?id=361329 The Tribunal found the assessments under Section 153A invalid as no incriminating material was discovered during the search. Consequently, other issues like disallowance under Section 80IB(10), additions under Section 68, and disallowances under Section 40A(3) were not addressed due to the lack of sustainability of the Section 153A assessments. The assessee's appeals were partly allowed, and the Revenue's appeals were dismissed. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 03 Aug 2018 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361329 The Tribunal found the assessments under Section 153A invalid as no incriminating material was discovered during the search. Consequently, other issues like disallowance under Section 80IB(10), additions under Section 68, and disallowances under Section 40A(3) were not addressed due to the lack of sustainability of the Section 153A assessments. The assessee's appeals were partly allowed, and the Revenue's appeals were dismissed. Case-Laws Income Tax Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361329