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2019 (2) TMI 1755 - ITAT MUMBAIAssessment u/s 153A - addition of Share application money received by the assessee - HELD THAT:- We are of the view that the order passed by learned CIT(A) does not call for any interference as he has followed the decision rendered in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. [2015 (5) TMI 656 - BOMBAY HIGH COURT] in order to hold that the impugned addition is liable to be deleted as the same has been made in respect of unabated assessment year, for which no incriminating material relating to the impugned addition was found during the course of search. Accordingly, we uphold the order passed by learned CIT(A). - Decided against revenue
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