https://www.taxtmi.com/caselaws?id=404778 The Tribunal concluded that the additions made by the Assessing Officer were based on presumptions without concrete evidence. The assessee, found to be an old company with regular business activities and compliance, had no incriminating material found during the search. The Tribunal deemed the addition of notional commission income unsustainable and deleted all the additions, allowing the appeals of the assessee. en-us Fri, 29 Jan 2021 00:00:00 +0530 Thu, 04 Mar 2021 08:26:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404778 The Tribunal concluded that the additions made by the Assessing Officer were based on presumptions without concrete evidence. The assessee, found to be an old company with regular business activities and compliance, had no incriminating material found during the search. The Tribunal deemed the addition of notional commission income unsustainable and deleted all the additions, allowing the appeals of the assessee. Case-Laws Income Tax Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404778