https://www.taxtmi.com/caselaws?id=363069 The Tribunal dismissed all appeals, affirming the deletion of additions made under section 68 of the Income-tax Act, 1961, for both Saluja Construction Company Ltd. and Shri Vinod Saluja. It interpreted Section 153A provisions in accordance with the Hon'ble jurisdictional High Court's ruling, emphasizing that additions should be based on incriminating material found during the search and completed assessments can only be revisited based on such material. The Tribunal upheld the deletion, highlighting the importance of incriminating material in making additions under Section 153A. en-us Thu, 05 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 08:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363069 The Tribunal dismissed all appeals, affirming the deletion of additions made under section 68 of the Income-tax Act, 1961, for both Saluja Construction Company Ltd. and Shri Vinod Saluja. It interpreted Section 153A provisions in accordance with the Hon'ble jurisdictional High Court's ruling, emphasizing that additions should be based on incriminating material found during the search and completed assessments can only be revisited based on such material. The Tribunal upheld the deletion, highlighting the importance of incriminating material in making additions under Section 153A. Case-Laws Income Tax Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363069