https://www.taxtmi.com/caselaws?id=391414 The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 2.50 crores and quashing the assessment order due to the invalid approval under section 153D. The decision emphasized the need for evidence-based additions and proper application of mind in granting approvals under section 153D. en-us Fri, 17 Jan 2020 00:00:00 +0530 Mon, 27 Jan 2020 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391414 The Tribunal allowed the appeal of the assessee, deleting the addition of Rs. 2.50 crores and quashing the assessment order due to the invalid approval under section 153D. The decision emphasized the need for evidence-based additions and proper application of mind in granting approvals under section 153D. Case-Laws Income Tax Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391414