https://www.taxtmi.com/caselaws?id=388089 The Tribunal set aside the lower authorities' decisions and deleted additions under section 69C of the I.T. Act for the construction of a residential property, as no incriminating material was found against the Assessee during the search, and the additions were based on documents from a third party. The Tribunal emphasized that without incriminating material, the additions could not be sustained, following Delhi High Court judgments. As a result, both appeals by the Assessee were allowed, overturning the additions for both assessment years. en-us Tue, 05 Nov 2019 00:00:00 +0530 Wed, 06 Nov 2019 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388089 The Tribunal set aside the lower authorities' decisions and deleted additions under section 69C of the I.T. Act for the construction of a residential property, as no incriminating material was found against the Assessee during the search, and the additions were based on documents from a third party. The Tribunal emphasized that without incriminating material, the additions could not be sustained, following Delhi High Court judgments. As a result, both appeals by the Assessee were allowed, overturning the additions for both assessment years. Case-Laws Income Tax Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388089