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Satisfaction Note u/s. 153C - cash seized belonged to the third party i.e. the assesse in the present case. Such statement also constitutes as material because it is made in the course of the search under Section 132(4) - HC

Income Tax - Satisfaction Note u/s. 153C - cash seized belonged to the third party, i.e., the assesse in the present case. Such statement also constitutes as material because it is made in the course .....

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