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2018 (10) TMI 290 - AT - Income TaxAssessment u/s 153A - Addition u/s 68 - unexplained share application money - Held that:- In present case, the assessment proceedings were already completed and unabated and no incriminating evidence found. Thus, the Revenue could not differ from the fact that there was no incriminating evidence found in the present case.- Decided in favour of assessee.
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