https://www.taxtmi.com/caselaws?id=423990 The Tribunal partially allowed the appeals, remitting the issues to the AO for fresh examination. It emphasized the need for incriminating material and proper satisfaction under section 153C. The Tribunal highlighted that additions based on digital data require corroborative evidence for validity. en-us Wed, 20 Apr 2022 00:00:00 +0530 Sat, 18 Jun 2022 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423990 The Tribunal partially allowed the appeals, remitting the issues to the AO for fresh examination. It emphasized the need for incriminating material and proper satisfaction under section 153C. The Tribunal highlighted that additions based on digital data require corroborative evidence for validity. Case-Laws Income Tax Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423990