https://www.taxtmi.com/caselaws?id=471872 Completed or non-abated assessments under Section 153A require genuinely incriminating material indicating undisclosed or escaped income. Corporate records, valuation material and financial statements maintained in the ordinary course, without evidence of income suppression, do not support additions. Denial of Section 80-IA deduction requires an established breach of Section 47(xiii); where the same factual basis shows no breach and no fresh material emerges, the deduction cannot be denied on that basis. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 22 Sep 2026 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471872 Completed or non-abated assessments under Section 153A require genuinely incriminating material indicating undisclosed or escaped income. Corporate records, valuation material and financial statements maintained in the ordinary course, without evidence of income suppression, do not support additions. Denial of Section 80-IA deduction requires an established breach of Section 47(xiii); where the same factual basis shows no breach and no fresh material emerges, the deduction cannot be denied on that basis. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471872