Dismissing the appeal of the revenue the Court held that No incriminating material or document found during the course of search- Deletion of addition is held to be justified. (AY. 2007 -08)
PCIT v. Star PVG Exports (2020) 268 Taxman 357 (Karn.)(HC)
S. 153C : Assessment-Income of any other person-Search–No incriminating material or document found during the course of search- Deletion of addition is held to be justified.[S. 132, 144]