Allowing the appeal of the assesssee the Tribunal held that , the disallowance of freight charges is held to be not justified , when no incriminating material was found in the course of search and seizure proceedings . ( AY..2008-09, 2010-11)
Frontier Commercial Co. Ltd. v. Dy. CIT (2020)82 ITR 25 (SN)(Delhi) (Trib)
S. 153A : Assessment – Search- No incriminating material was found in the course of search – Addition is held to be not valid [ S.37(1) 132, 143(3) ]