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2001 (8) TMI 285 - AT - Income TaxExtract: .......s employees, we see no substance in this plea. In any case, once a search under s. 132 is conducted on the assessee-company, assessment under s. 158BC is to be framed and s. 158BD has no application in the matter. We, therefore, see no substance in this ground of appeal also. 26. In the result, the appeal is partly allowed for statistical purposes.
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