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    <title>2013 (3) TMI 685 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, finding that the assessments under Section 153C were invalid as the seized documents did not belong to them. Additionally, the additions made under Section 69C for alleged unexplained expenditure were deleted due to lack of evidence proving the assessee&#039;s involvement. As a result, the appeals filed by the assessees were allowed.</description>
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      <title>2013 (3) TMI 685 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=180265</link>
      <description>The Tribunal ruled in favor of the assessee, finding that the assessments under Section 153C were invalid as the seized documents did not belong to them. Additionally, the additions made under Section 69C for alleged unexplained expenditure were deleted due to lack of evidence proving the assessee&#039;s involvement. As a result, the appeals filed by the assessees were allowed.</description>
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