Case Law Details
Case Name : RMS Diversified Pvt. Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Delhi
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RMS Diversified Pvt. Ltd. Vs DCIT (ITAT Delhi)
Search Assessments: No Incriminating Evidence, No Addition – Abhisar Buildwell Applied- 153A Additions Need Incriminating Material – Suspicion Is No Substitute
Delhi ITAT held that additions u/s 153A for unabated assessment years cannot survive in absence of incriminating material found during search.
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