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2013 (10) TMI 935 - ALLAHABAD HIGH COURTWhether exists question of law, when the estimation of income is done on the basis of loose papers – Held that:- Assessment of business income and estimation of investment were made on the basis of loose papers found during search operation – No any question of law much less substantial question of law arises for consideration by the Court under Section 260-A of the Act – Decided against the Revenue.
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