https://www.taxtmi.com/caselaws?id=274201 The Tribunal quashed the assessment order under section 153A due to the absence of incriminating material found during the search. Additionally, it upheld the deletion of additions made under section 68, as the assessee sufficiently proved the legitimacy of share capital and premium. The Tribunal dismissed the Department's appeals for all assessment years considered. en-us Fri, 16 Mar 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274201 The Tribunal quashed the assessment order under section 153A due to the absence of incriminating material found during the search. Additionally, it upheld the deletion of additions made under section 68, as the assessee sufficiently proved the legitimacy of share capital and premium. The Tribunal dismissed the Department's appeals for all assessment years considered. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274201