https://www.taxtmi.com/caselaws?id=412544 The Tribunal partly allowed the appeals of the assessees, emphasizing that additions under Section 153A of the Income Tax Act must be based on incriminating material found during the search. The Tribunal found that the Assessing Officer's additions were not supported by any such material, contrary to established legal principles. The Tribunal allowed specific grounds in favor of the assessees, following judicial precedents and the Supreme Court decision in *Meeta Gutgutia*, leading to a partial success for the assessees in the case. en-us Tue, 14 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412544 The Tribunal partly allowed the appeals of the assessees, emphasizing that additions under Section 153A of the Income Tax Act must be based on incriminating material found during the search. The Tribunal found that the Assessing Officer's additions were not supported by any such material, contrary to established legal principles. The Tribunal allowed specific grounds in favor of the assessees, following judicial precedents and the Supreme Court decision in *Meeta Gutgutia*, leading to a partial success for the assessees in the case. Case-Laws Income Tax Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412544