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2018 (7) TMI 376 - AT - Income TaxAssessment u/s 153A - issue of subsidy received holding the same as capital receipt - Held that:- It is evident that addition in dispute made in regular assessment proceeding has already been deleted by the Tribunal. Assessing Officer has made addition in proceedings under section 153A of the Act for the purpose of computing of the total income only and no incriminating material related to the addition in dispute was found during the course of the search proceedings - set aside the order of the Ld. CIT(A) and direct the Assessing Officer to delete the addition in dispute. - Decided in favour of assessee.
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