https://www.taxtmi.com/caselaws?id=380428 The Tribunal allowed the appeal of the assessee, emphasizing the necessity of incriminating material for jurisdiction under section 153C. The disallowance under section 14A was deleted as no incriminating material was found during the search related to it, leading to the Assessing Officer lacking jurisdiction to make the addition. The Tribunal directed the deletion of the disallowance in the assessment year under consideration, with other grounds not being adjudicated upon. en-us Fri, 17 May 2019 00:00:00 +0530 Mon, 20 May 2019 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380428 The Tribunal allowed the appeal of the assessee, emphasizing the necessity of incriminating material for jurisdiction under section 153C. The disallowance under section 14A was deleted as no incriminating material was found during the search related to it, leading to the Assessing Officer lacking jurisdiction to make the addition. The Tribunal directed the deletion of the disallowance in the assessment year under consideration, with other grounds not being adjudicated upon. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380428