https://www.taxtmi.com/caselaws?id=368160 The Tribunal allowed the assessee's appeal, condoning the delay in filing, invalidating the assessment under section 153A due to lack of incriminating material, and rejecting the disallowance under section 14A for the same reason. The decision emphasized the necessity of incriminating evidence in assessments under section 153A and disallowances under section 14A of the Income Tax Act. en-us Thu, 27 Sep 2018 00:00:00 +0530 Wed, 03 Oct 2018 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368160 The Tribunal allowed the assessee's appeal, condoning the delay in filing, invalidating the assessment under section 153A due to lack of incriminating material, and rejecting the disallowance under section 14A for the same reason. The decision emphasized the necessity of incriminating evidence in assessments under section 153A and disallowances under section 14A of the Income Tax Act. Case-Laws Income Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368160