https://www.taxtmi.com/caselaws?id=470114 For completed and unabated assessments under section 153A, additions require incriminating material linked to the proposed addition; deductions withdrawn for research and development allocation and inter-unit transfers could therefore not be disallowed where no such material existed. A pending scrutiny assessment abates on search, permitting additions despite absence of incriminating material. Promotional freebies provided to doctors are expenditure for a purpose prohibited by law and are not deductible. Research and development expenditure cannot be allocated to units claiming deductions under sections 80IB and 80IC without a specific nexus to their qualifying operations; the related deduction disallowance was deleted. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 16 Jul 2026 11:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470114 For completed and unabated assessments under section 153A, additions require incriminating material linked to the proposed addition; deductions withdrawn for research and development allocation and inter-unit transfers could therefore not be disallowed where no such material existed. A pending scrutiny assessment abates on search, permitting additions despite absence of incriminating material. Promotional freebies provided to doctors are expenditure for a purpose prohibited by law and are not deductible. Research and development expenditure cannot be allocated to units claiming deductions under sections 80IB and 80IC without a specific nexus to their qualifying operations; the related deduction disallowance was deleted. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470114