https://www.taxtmi.com/caselaws?id=388379 The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld. CIT (A) to delete the addition of income from surrender of tenancy rights as income from other sources instead of LTCG, allowing the deduction under section 54F. The Tribunal emphasized the absence of incriminating material during the search and seizure operation, concluding that no addition could be made under section 153A. en-us Mon, 29 Jul 2019 00:00:00 +0530 Thu, 14 Nov 2019 14:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388379 The Tribunal dismissed the Revenue's appeal, affirming the decision of the ld. CIT (A) to delete the addition of income from surrender of tenancy rights as income from other sources instead of LTCG, allowing the deduction under section 54F. The Tribunal emphasized the absence of incriminating material during the search and seizure operation, concluding that no addition could be made under section 153A. Case-Laws Income Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388379