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2013 (5) TMI 874 - AT - Income TaxAssessment u/s 153A/153C - Addition u/s 68 AND 14A -- Held that:- additions made by the Assessing Officer with regard to unexplained gift of ₹ 10,00,000, made under section 68 and disallowance of ₹ 1,01,300 under section 14A, are beyond the scope of section 153A / 153C. Consequently, we set aside the impugned order passed by the learned Commissioner (Appeals) and on the preliminary ground itself, both the additions are deleted. Thus, the issues arising out of the ground are treated as allowed.
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