https://www.taxtmi.com/highlights?id=53948 Cash seized in search - Protective versus substantive addition - seized cash belongs to the company will not become income of the assessee merely for the reason the said company claimed the deduction u/s 80IA(4) of the Act. This reasoning given by the Assessing Officer is dismissed. en-us Wed, 08 Jul 2020 11:50:35 +0530 Wed, 08 Jul 2020 11:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53948 Cash seized in search - Protective versus substantive addition - seized cash belongs to the company will not become income of the assessee merely for the reason the said company claimed the deduction u/s 80IA(4) of the Act. This reasoning given by the Assessing Officer is dismissed. Highlights Income Tax Wed, 08 Jul 2020 11:50:35 +0530 https://www.taxtmi.com/highlights?id=53948