Case Law Details
Case Name : ACIT Vs Real Marketing Private Limited (ITAT Ahmedabad)
Related Assessment Year : 19/05/2023
Courts :
All ITAT ITAT Ahmedabad
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ACIT Vs Real Marketing Private Limited (ITAT Ahmedabad)
ITAT Ahmedabad held that in the proceedings under section 153A of the Act, the assessment can only be made based on incriminating materials found/ collected during the search from the premises of the assessee. Addition unsustainable no material of incriminating nature was found from the premises of the assessee.
Facts- The assessee is a private company and claimed to be engaged in the business of Investment, financing
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