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2017 (11) TMI 380 - AT - Income TaxValidity of assessment u/s 153A - Prior Period expenses addition - Held that:- Relevant discussion in the assessment order does not show that it is based on any incriminating material found in the course of search. Thus, the ratio of the judgment of the Hon'ble Bombay High Court in the case All Cargo Global Logistics Ltd. (2015 (5) TMI 656 - BOMBAY HIGH COURT) is clearly attracted and the same is outside the purview of the impugned assessment finalized under section 143(3) r.w.s. 153A of the Act. - Decided in favour of assessee.
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