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2017 (3) TMI 36 - AT - Income TaxAssessment u/s 153A - addition u/s 14A - Held that:- In the present case, since the addition was made by the AO u/s 153A of the Act in the absence of incriminating material found during the course of search. Therefore, in view of the ratio laid down by the Hon’ble Jurisdictional High Court in the aforesaid case of CIT Vs Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT] the assessment framed u/s 153A of the Act was not valid. Accordingly, additional grounds raised by the assessee are allowed in its favour
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