https://www.taxtmi.com/caselaws?id=405831 The Tribunal upheld the decision that no additions could be made under Section 153A solely based on statements recorded under Section 132(4) without incriminating material found during the search. The Tribunal dismissed the Revenue's appeals for the assessment years involved, emphasizing the requirement of incriminating material for additions under Section 153A and the right to cross-examine witnesses. The decision aligned with precedents in Kabul Chawla and Harjeev Aggarwal, highlighting the significance of corroborating evidence in assessments. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405831 The Tribunal upheld the decision that no additions could be made under Section 153A solely based on statements recorded under Section 132(4) without incriminating material found during the search. The Tribunal dismissed the Revenue's appeals for the assessment years involved, emphasizing the requirement of incriminating material for additions under Section 153A and the right to cross-examine witnesses. The decision aligned with precedents in Kabul Chawla and Harjeev Aggarwal, highlighting the significance of corroborating evidence in assessments. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405831