https://www.taxtmi.com/caselaws?id=430344 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s orders due to the absence of incriminating material during the search, rendering the additions unsustainable. The Tribunal emphasized the necessity of incriminating material to support income adjustments under Section 153C, aligning with established legal principles and precedents. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 17 Nov 2022 09:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430344 The Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s orders due to the absence of incriminating material during the search, rendering the additions unsustainable. The Tribunal emphasized the necessity of incriminating material to support income adjustments under Section 153C, aligning with established legal principles and precedents. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430344