https://www.taxtmi.com/caselaws?id=422915 The Tribunal partly allowed the assessee's appeals and dismissed the Department's appeal. The additions on account of unexplained expenditure on salary were restricted, and the additions for concealed net profit and undisclosed investment were deleted. The Tribunal upheld the addition for unaccounted purchases. The legal grounds regarding the validity of assessment proceedings under Section 153A and mechanical approval under Section 153D were not adjudicated due to the comprehensive adjudication on merits. en-us Thu, 19 May 2022 00:00:00 +0530 Wed, 25 May 2022 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422915 The Tribunal partly allowed the assessee's appeals and dismissed the Department's appeal. The additions on account of unexplained expenditure on salary were restricted, and the additions for concealed net profit and undisclosed investment were deleted. The Tribunal upheld the addition for unaccounted purchases. The legal grounds regarding the validity of assessment proceedings under Section 153A and mechanical approval under Section 153D were not adjudicated due to the comprehensive adjudication on merits. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422915