https://www.taxtmi.com/caselaws?id=298776 The Tribunal allowed the appeals of the assessees where the additions were based on invalid assessments under Sections 153A/153C and unsupported by incriminating material. Additions for unexplained income and investments were deleted due to lack of evidence. However, the Tribunal upheld the rejection of fresh claims for deductions under Sections 80C and 80D in returns filed under Section 153C. The final decision resulted in a mix of allowed and dismissed appeals based on the specific issues and evidence presented. en-us Thu, 05 Nov 2015 00:00:00 +0530 Sat, 20 Nov 2021 09:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298776 The Tribunal allowed the appeals of the assessees where the additions were based on invalid assessments under Sections 153A/153C and unsupported by incriminating material. Additions for unexplained income and investments were deleted due to lack of evidence. However, the Tribunal upheld the rejection of fresh claims for deductions under Sections 80C and 80D in returns filed under Section 153C. The final decision resulted in a mix of allowed and dismissed appeals based on the specific issues and evidence presented. Case-Laws Income Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298776