https://www.taxtmi.com/caselaws?id=441452 The Tribunal allowed the assessee's appeals for AYs 2008-09, 2009-10, and 2010-11, directing the deletion of additions related to unsecured loans and cost of construction. It emphasized adherence to statutory timelines and the requirement of incriminating material found during searches for making additions under Section 153A. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 08 Aug 2023 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441452 The Tribunal allowed the assessee's appeals for AYs 2008-09, 2009-10, and 2010-11, directing the deletion of additions related to unsecured loans and cost of construction. It emphasized adherence to statutory timelines and the requirement of incriminating material found during searches for making additions under Section 153A. Case-Laws Income Tax Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441452