https://www.taxtmi.com/caselaws?id=290873 The Tribunal held that in the absence of incriminating material found during the search, no additions can be made under Section 153A. Relying on various judicial precedents, including those approved by the Supreme Court, the Tribunal concluded that additions under Section 153A should be based on such material. Consequently, the Tribunal allowed the appeals of the assessee, noting that none of the additions made were supported by incriminating material and thus deleted them. en-us Fri, 20 Mar 2020 00:00:00 +0530 Tue, 20 Oct 2020 08:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290873 The Tribunal held that in the absence of incriminating material found during the search, no additions can be made under Section 153A. Relying on various judicial precedents, including those approved by the Supreme Court, the Tribunal concluded that additions under Section 153A should be based on such material. Consequently, the Tribunal allowed the appeals of the assessee, noting that none of the additions made were supported by incriminating material and thus deleted them. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290873