https://www.taxtmi.com/caselaws?id=412547 The ITAT Delhi allowed the appeal, directing the Assessing Officer to delete the addition of Rs. 10 lakhs. The judgment emphasized the importance of correctly applying the relevant provisions of the Income Tax Act, 1961, in cases involving incriminating material found during search operations. en-us Fri, 17 Sep 2021 00:00:00 +0530 Mon, 20 Sep 2021 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412547 The ITAT Delhi allowed the appeal, directing the Assessing Officer to delete the addition of Rs. 10 lakhs. The judgment emphasized the importance of correctly applying the relevant provisions of the Income Tax Act, 1961, in cases involving incriminating material found during search operations. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412547