Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 668 - AT - Income TaxValidity of initiation of proceedings u/s.153A - Addition of brand expenses - Proof of seized material found during the course of search - HELD THAT:- The grounds raised by the Revenue are dismissed as infructuous, because the additions challenged by the Revenue are not based on any seized material found during the course of search. Accordingly, the Revenue’s appeals are dismissed.
|