https://www.taxtmi.com/caselaws?id=278158 The Tribunal held that the additions made under section 153A of the Act were not sustainable due to the absence of incriminating material found during the search. Consequently, all additions related to share capital, long-term capital gain, and disallowance under section 14A were directed to be deleted. The Tribunal allowed the appeals of the assessee for the assessment years in question. en-us Fri, 18 Aug 2017 00:00:00 +0530 Tue, 15 Jan 2019 11:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278158 The Tribunal held that the additions made under section 153A of the Act were not sustainable due to the absence of incriminating material found during the search. Consequently, all additions related to share capital, long-term capital gain, and disallowance under section 14A were directed to be deleted. The Tribunal allowed the appeals of the assessee for the assessment years in question. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278158