https://www.taxtmi.com/caselaws?id=426987 The Tribunal held that the assessment orders under section 153A for the years 2005-06 and 2006-07 were invalid due to the absence of incriminating material found during the search. Consequently, the disallowance of deductions under section 80IA(4) for various infrastructure projects was set aside. The appeals of the assessee were allowed, while the appeals of the Revenue were dismissed. en-us Fri, 26 Aug 2022 00:00:00 +0530 Tue, 30 Aug 2022 10:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426987 The Tribunal held that the assessment orders under section 153A for the years 2005-06 and 2006-07 were invalid due to the absence of incriminating material found during the search. Consequently, the disallowance of deductions under section 80IA(4) for various infrastructure projects was set aside. The appeals of the assessee were allowed, while the appeals of the Revenue were dismissed. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426987