https://www.taxtmi.com/caselaws?id=308750 The Tribunal upheld the validity of assessment orders under section 153A, dismissed the disallowance under section 14A, deleted additions of undisclosed income based on seized documents due to lack of evidence, and upheld the deduction under section 80IA(4) for the "Sai Trinity" project. However, the Tribunal upheld the addition of unexplained cash seized during the search, as the assessee failed to provide sufficient evidence regarding the source of the cash. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 18 Jul 2023 22:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308750 The Tribunal upheld the validity of assessment orders under section 153A, dismissed the disallowance under section 14A, deleted additions of undisclosed income based on seized documents due to lack of evidence, and upheld the deduction under section 80IA(4) for the "Sai Trinity" project. However, the Tribunal upheld the addition of unexplained cash seized during the search, as the assessee failed to provide sufficient evidence regarding the source of the cash. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308750