https://www.taxtmi.com/caselaws?id=393818 The Tribunal allowed the assessee's appeals for AY 2013-14 and AY 2014-15, deleting additions under Section 68 and consequential disallowance of interest under Section 69C. The revenue's appeal for AY 2013-14 was dismissed as no addition could be made under Section 153A without incriminating material. The Tribunal emphasized the binding nature of the decision in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645]. en-us Fri, 20 Mar 2020 00:00:00 +0530 Sat, 21 Mar 2020 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393818 The Tribunal allowed the assessee's appeals for AY 2013-14 and AY 2014-15, deleting additions under Section 68 and consequential disallowance of interest under Section 69C. The revenue's appeal for AY 2013-14 was dismissed as no addition could be made under Section 153A without incriminating material. The Tribunal emphasized the binding nature of the decision in CIT Vs. Continental Warehousing Corporation [2015 374 ITR 645]. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393818