https://www.taxtmi.com/caselaws?id=398251 The Tribunal allowed the Assessee's appeals, setting aside the Orders of the lower authorities and deleting the additions of freight charges for both years under appeal. The Tribunal emphasized the necessity of incriminating material for such additions, citing legal precedents and highlighting that completed assessments can only be interfered with based on evidence unearthed during a search. en-us Tue, 08 Sep 2020 00:00:00 +0530 Thu, 10 Sep 2020 12:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398251 The Tribunal allowed the Assessee's appeals, setting aside the Orders of the lower authorities and deleting the additions of freight charges for both years under appeal. The Tribunal emphasized the necessity of incriminating material for such additions, citing legal precedents and highlighting that completed assessments can only be interfered with based on evidence unearthed during a search. Case-Laws Income Tax Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398251