Allowing the appeal of the assessee ,the Tribunal held that, Without any incriminating material found in the course of search additions cannot be made –Deduction of claim u/s 80IB(10) which was allowed in the regular assessment proceedings cannot be disallowed ( AY. 2002-03 to 2006-07)
Engineers Syndicate India pvt Ltd v. Dy CIT ( 2018) 65 ITR 572 ( Hyd) (Trib)
S. 153A : Assessment – Search-Undisclosed income- Without any incriminating material found in the course of search additions cannot be made –Deduction of claim u/s 80IB(10) which was allowed in the regular assessment proceedings cannot be disallowed .[ S.80IB(10) ]