Section 153A Assessment: No Incriminating Material Found, Voluntary Disclosure Leads to Income Additions Being Deleted.

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....Assessment u/s 153A - Additional income as offered before settlement commission - In the given case, it is also fact on record that in the search, no incriminating material was found and no other material available before the Assessing Officer to sustain the addition except relying on the voluntary disclosure before ITSC. - Additions deleted - AT....