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Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is...

Assessment u/s 153A - addition on account of gain on sale of investment - in the instant case, there is no incriminating material was found during the course of search and the addition was made on the basis of certain inquiries conducted subsequent to the search on the basis of return already filed - on this issue itself addition has to be deleted .....

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