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2017 (12) TMI 1756 - AT - Income TaxAssessment u/s 153A - Addition on account of employees contribution to ESI and PF - whether no incriminating document was found during the course of search pertaining to the assessment year under consideration ? - HELD THAT:- Assessment in question was framed u/s 153A is not based on any incriminating material found or seized and therefore, the addition made by the AO on account of employees Contribution to ESI and PF is not justified and the same is deleted by following decisions of Delhi High Court in case Pr. CIT vs. Meeta Gutgutia [2017 (5) TMI 1224 - DELHI HIGH COURT] - Decided in favour of assessee.
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