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2023 (10) TMI 705 - DELHI HIGH COURTAssessment u/s 153C - Addition u/s 68 - incriminating material found or not? - CIT(A) had deleted the additions made both on protective and substantive basis also affirmed by ITAT - HELD THAT:- As decided in Jay Fe Cylinder Ltd. [2022 (9) TMI 1330 - DELHI HIGH COURT] no incriminating material was found qua the investment companies vis-à-vis which search was conducted by the appellant/revenue. Thus the appeal of the appellant/revenue need to be dismissed according to us, no substantial question of law arises for our consideration.
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