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2015 (7) TMI 1100 - HC - Income TaxScope of assessment u/s 153C - Held that:- The Court is of the view that the essential principle of law that has been settled by this Court in Pepsico [2014 (8) TMI 898 - DELHI HIGH COURT ] in regard to the interpretation of the words “belongs to” in Section 153 C of the Income Tax Act, 1961 would apply on all fours to the facts of the present case irrespective of whether the document recovered (viz., the accounts) is in the form of a hard copy or a hard disk. Consequently, the Court does not find any error in the impugned order of the ITAT which gives rise to a substantial question of law.
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