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Addition being the income admitted during the search action - Information contained in the seized...

Addition being the income admitted during the search action - Information contained in the seized documents are just the information without any support and therefore no credentials can be given to such information until and unless it is based on some materials. As such, seized loose documents found during the search should be read in association with the other materials before reaching to the conclusion that such seized material represent the income of the assessee .....

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