Held that when no incriminating material is found, addition cannot be made.(AY.2008-09, 2009-10, 2010-11)
Dynamic Infraprojects P. Ltd. v. Dy. CIT (2024)116 ITR 16 (SN)(Delhi)(Trib) Dynamic Infraplanners P. Ltd v. Dy. CIT (2024)116 ITR 16 (SN)(Delhi)(Trib)
S. 153A : Assessment-Search-No incriminating material was found-Addition is deleted. [S. 132]
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