https://www.taxtmi.com/highlights?id=47002 Assessment u/s 153C - Addition of on-money received on sale of flats - there is nothing on record to indicate that there is a reference to seized material found during the course of search vis-a-vis addition made by the AO towards estimation of 30% on-money on total sales declared for the year - addition cannot be sustained either on jurisdictional issue or on merits en-us Thu, 06 Jun 2019 10:08:45 +0530 Thu, 06 Jun 2019 10:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47002 Assessment u/s 153C - Addition of on-money received on sale of flats - there is nothing on record to indicate that there is a reference to seized material found during the course of search vis-a-vis addition made by the AO towards estimation of 30% on-money on total sales declared for the year - addition cannot be sustained either on jurisdictional issue or on merits Highlights Income Tax Thu, 06 Jun 2019 10:08:45 +0530 https://www.taxtmi.com/highlights?id=47002