https://www.taxtmi.com/caselaws?id=304575 The Tribunal allowed the appeal of the assessee, deleting the additions made by the AO. The judgment emphasized that for assessments under Section 153A, additions must be based on incriminating material found during the search. The Tribunal's decision aligned with precedents from the jurisdictional High Court and other relevant case laws, highlighting that no addition is permissible under Section 153A without such incriminating material. en-us Tue, 12 Jan 2021 00:00:00 +0530 Thu, 06 Oct 2022 23:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304575 The Tribunal allowed the appeal of the assessee, deleting the additions made by the AO. The judgment emphasized that for assessments under Section 153A, additions must be based on incriminating material found during the search. The Tribunal's decision aligned with precedents from the jurisdictional High Court and other relevant case laws, highlighting that no addition is permissible under Section 153A without such incriminating material. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304575