Home /
Court Rules: No New Additions in 153A Assessments Without Incriminating Material Found in Search.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Assessment u/s 153A pursuant to search - completed assessment - Additions u/s 68 - unexplained unsecured loan - the assessment cannot embrace any fresh disallowance otherwise than that supported by any incriminating material found during the course of search.....