https://www.taxtmi.com/caselaws?id=307795 The Tribunal allowed the appeals of all assessees, emphasizing the necessity of incriminating material for justifying additions under section 68 and upholding the jurisdiction of assessments under section 153A based on search-related income. The Tribunal found that the additions made under section 68 lacked legal basis as no incriminating material was discovered during the search, leading to the deletion of these additions and the dismissal of the assessments. en-us Tue, 14 May 2019 00:00:00 +0530 Mon, 08 May 2023 15:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307795 The Tribunal allowed the appeals of all assessees, emphasizing the necessity of incriminating material for justifying additions under section 68 and upholding the jurisdiction of assessments under section 153A based on search-related income. The Tribunal found that the additions made under section 68 lacked legal basis as no incriminating material was discovered during the search, leading to the deletion of these additions and the dismissal of the assessments. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307795