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2014 (12) TMI 1205 - AT - Income TaxAddition u/s 153A - Held that:- We held that u/s 153A additions in the case of completed assessments can only be made if so the additions are based upon incriminating documents. Since additions were not based upon incriminating documents, therefore, additions were not validly made. Since we have decided the legal issue in favour of assessee
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