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2019 (2) TMI 1213 - SCH - Income Tax
Assessment u/s 153A - allegation of generation of unaccounted money and also transfer of such money in exchange of share capital - proving any accommodation entry - reliance on third party statement - CIT(A) and ITAT deleted the additions - HELD THAT:- No reason to interfere with the impugned order. The special leave petition is, accordingly, dismissed.