https://www.taxtmi.com/caselaws?id=273422 The tribunal partially allowed the appeal, deleting additions based on income estimation and unaccounted loans due to lack of incriminating evidence. The claim under section 80U was dismissed as withdrawn before the AO. The decision highlighted the necessity of positive evidence in search assessments to support additions. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 25 Jun 2018 18:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273422 The tribunal partially allowed the appeal, deleting additions based on income estimation and unaccounted loans due to lack of incriminating evidence. The claim under section 80U was dismissed as withdrawn before the AO. The decision highlighted the necessity of positive evidence in search assessments to support additions. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273422