https://www.taxtmi.com/caselaws?id=761507 The Tribunal ruled in favor of the assessee, determining that the additions made by the Assessing Officer without incriminating documents during the search were invalid. It deleted the additions of share capital under Section 68 and found the invocation of Section 115BBE unjustified, emphasizing the necessity of incriminating material for such additions. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 12 Nov 2024 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761507 The Tribunal ruled in favor of the assessee, determining that the additions made by the Assessing Officer without incriminating documents during the search were invalid. It deleted the additions of share capital under Section 68 and found the invocation of Section 115BBE unjustified, emphasizing the necessity of incriminating material for such additions. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761507