No Addition can be made u/s 153A in absence of  Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]

No Addition -  Incriminating Material - during course - Search conducted - Income Tax Act-ITAT-TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, held that no addition could be made under Section 153A of the Income Tax Act, 1961, in the absence of incriminating material found during the course of a search conducted under Section 132 of the Income Tax Act. The assessee, A.P. Refinery Pvt. Ltd., a Private Limited…

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