https://www.taxtmi.com/caselaws?id=433612 The HC upheld the ITAT's decision favoring the Assessee, ruling that additions under Section 68 of the Income Tax Act were unsustainable without incriminating material found during a search. The Revenue's appeal was dismissed, affirming that the absence of such material invalidated the additions for the Assessment Year 2008-09. en-us Wed, 01 Feb 2023 00:00:00 +0530 Thu, 24 Oct 2024 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433612 The HC upheld the ITAT's decision favoring the Assessee, ruling that additions under Section 68 of the Income Tax Act were unsustainable without incriminating material found during a search. The Revenue's appeal was dismissed, affirming that the absence of such material invalidated the additions for the Assessment Year 2008-09. Case-Laws Income Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433612