https://www.taxtmi.com/caselaws?id=381217 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s deletion of additions under Sections 41(1) and 68 of the Income Tax Act. Additionally, the Tribunal upheld the validity of proceedings under Section 153A, ruling that since no incriminating material was discovered during the search, the AO's additions were not supported by such material. The Tribunal's decision was rendered on 3rd June 2019. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381217 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s deletion of additions under Sections 41(1) and 68 of the Income Tax Act. Additionally, the Tribunal upheld the validity of proceedings under Section 153A, ruling that since no incriminating material was discovered during the search, the AO's additions were not supported by such material. The Tribunal's decision was rendered on 3rd June 2019. Case-Laws Income Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381217