https://www.taxtmi.com/caselaws?id=439894 The Tribunal allowed the appeal of the assessee and deleted the addition of Rs. 2,05,00,000 made under section 153A, emphasizing that such additions require incriminating material found during the search, which was not present in this case. The Tribunal relied on precedents establishing that additions under section 153A must be based on evidence discovered during the search, and since no such material was unearthed, the addition was deemed unjustified. en-us Wed, 21 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439894 The Tribunal allowed the appeal of the assessee and deleted the addition of Rs. 2,05,00,000 made under section 153A, emphasizing that such additions require incriminating material found during the search, which was not present in this case. The Tribunal relied on precedents establishing that additions under section 153A must be based on evidence discovered during the search, and since no such material was unearthed, the addition was deemed unjustified. Case-Laws Income Tax Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439894