https://www.taxtmi.com/caselaws?id=393351 The Tribunal ruled in favor of the assessees, directing the deletion of additions made by the Assessing Officer under Section 153A of the Income Tax Act for concluded proceedings without incriminating material found during the search. The Tribunal emphasized that additions under Section 153A should be based on incriminating material discovered during the search. The Revenue's appeals challenging various deletions of additions were dismissed as they were not supported by any incriminating documents found during the search. en-us Fri, 17 Jan 2020 00:00:00 +0530 Fri, 13 Mar 2020 12:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393351 The Tribunal ruled in favor of the assessees, directing the deletion of additions made by the Assessing Officer under Section 153A of the Income Tax Act for concluded proceedings without incriminating material found during the search. The Tribunal emphasized that additions under Section 153A should be based on incriminating material discovered during the search. The Revenue's appeals challenging various deletions of additions were dismissed as they were not supported by any incriminating documents found during the search. Case-Laws Income Tax Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393351