https://www.taxtmi.com/caselaws?id=275554 The Tribunal dismissed the Revenue's appeal, upholding the deletion of additions related to unexplained share application money and confirming the validity of assessment proceedings under section 153A based on the absence of incriminating material. The decision was in line with legal provisions and jurisdictional High Court rulings, emphasizing the importance of evidence in making additions under section 153A. en-us Mon, 26 Feb 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275554 The Tribunal dismissed the Revenue's appeal, upholding the deletion of additions related to unexplained share application money and confirming the validity of assessment proceedings under section 153A based on the absence of incriminating material. The decision was in line with legal provisions and jurisdictional High Court rulings, emphasizing the importance of evidence in making additions under section 153A. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275554