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2018 (10) TMI 126 - AT - Income TaxAssessment u/s 153A - proof of incriminating material found in search - Held that:- In the absence of any incriminating material found from the premises of the assessee, additions made in the year is outside the scope of Section 153A of the Act. The present case is squarely covered by the decision of the Hon’ble Jurisdictional High Court in case of CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT]. - Decided in favour of assessee.
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