https://www.taxtmi.com/caselaws?id=795530 For unabated assessment years under section 153A, a concluded assessment may be disturbed only on the basis of incriminating material found during the search. Deduction under section 80-IA(4) cannot be disallowed by reopening the taxpayer's status as a developer or works contractor where the search yielded no material concerning that deduction. A retrospective amendment to section 80-IA(13) does not independently authorise revision of concluded assessments in the absence of such incriminating material. The disallowance in the unabated years was therefore impermissible. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795530 For unabated assessment years under section 153A, a concluded assessment may be disturbed only on the basis of incriminating material found during the search. Deduction under section 80-IA(4) cannot be disallowed by reopening the taxpayer's status as a developer or works contractor where the search yielded no material concerning that deduction. A retrospective amendment to section 80-IA(13) does not independently authorise revision of concluded assessments in the absence of such incriminating material. The disallowance in the unabated years was therefore impermissible. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795530