https://www.taxtmi.com/caselaws?id=371755 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,63,00,000 towards share capital/share application money and share premium, as no incriminating material was found during the search. The appeal by the Revenue was dismissed, reinforcing the principle that additions in Section 153A assessments require incriminating material found during the search. en-us Fri, 07 Dec 2018 00:00:00 +0530 Sat, 08 Dec 2018 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371755 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 1,63,00,000 towards share capital/share application money and share premium, as no incriminating material was found during the search. The appeal by the Revenue was dismissed, reinforcing the principle that additions in Section 153A assessments require incriminating material found during the search. Case-Laws Income Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371755