Section 153A Assessment: No Incriminating Material Found, Voluntary Disclosure Leads to Income Additions Being Deleted.

Section 153A Assessment: No Incriminating Material Found, Voluntary Disclosure Leads to Income Additions Being Deleted. https://www.taxtmi.com/highlights?id=63258 Assessment u/s 153A - Additional income as offered before settlement commission - In the given case, it is also fact on record that in the search, no incriminating material was found and no other material available before the Assessing Officer to sustain the addition except relying on the voluntary disclosure before ITSC. - Additions deleted - AT en-us Wed, 04 May 2022 08:31:23 +0530 Wed, 04 May 2022 08:31:23 +0530 TaxTMI RSS Generator Section 153A Assessment: No Incriminating Material Found, Voluntary Disclosure Leads to Income Additions Being Deleted. https://www.taxtmi.com/highlights?id=63258 Assessment u/s 153A - Additional income as offered before settlement commission - In the given case, it is also fact on record that in the search, no incriminating material was found and no other material available before the Assessing Officer to sustain the addition except relying on the voluntary disclosure before ITSC. - Additions deleted - AT Highlights Income Tax Wed, 04 May 2022 08:31:23 +0530 https://www.taxtmi.com/highlights?id=63258