https://www.taxtmi.com/caselaws?id=458195 The Tribunal upheld the CIT (A)'s decision to delete the addition of Rs. 22,89,898/- for alleged bogus Long Term Capital Gain, emphasizing the necessity of incriminating material for additions under Section 153A. The Tribunal agreed that the addition lacked supporting evidence from the search, dismissing the Revenue's appeal and affirming the CIT (A)'s stance. en-us Wed, 13 Jul 2022 00:00:00 +0530 Mon, 14 Oct 2024 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458195 The Tribunal upheld the CIT (A)'s decision to delete the addition of Rs. 22,89,898/- for alleged bogus Long Term Capital Gain, emphasizing the necessity of incriminating material for additions under Section 153A. The Tribunal agreed that the addition lacked supporting evidence from the search, dismissing the Revenue's appeal and affirming the CIT (A)'s stance. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458195