https://www.taxtmi.com/caselaws?id=293927 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders. It found the Assessing Officer lacked jurisdiction to make additions under Section 153A due to the absence of incriminating material. The Tribunal affirmed the purchases as genuine, allowed the deduction under Section 80-IA, and deemed no disallowance under Section 14A necessary. The decision was rooted in a comprehensive review of the evidence and established legal principles. en-us Fri, 28 Jun 2019 00:00:00 +0530 Wed, 10 Mar 2021 08:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293927 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders. It found the Assessing Officer lacked jurisdiction to make additions under Section 153A due to the absence of incriminating material. The Tribunal affirmed the purchases as genuine, allowed the deduction under Section 80-IA, and deemed no disallowance under Section 14A necessary. The decision was rooted in a comprehensive review of the evidence and established legal principles. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293927