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2024 (2) TMI 42 - ITAT DELHIValidity of Assessment u/s 153A - as argued no incriminating material/document as found during the course of search - HELD THAT:- As perused the materials available on record and considering the submissions made by the parties as the additions were made in the absence of any incriminating materials found during the search, by following the ratio laid down in the case of case of Abhisar Buildwell Pvt. Ltd. [2023 (4) TMI 1056 - SUPREME COURT] we delete the additions made by the A.O. which was confirmed by the Ld. CIT(A). Decided in favour of assessee.
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