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    <title>Section 153A Assessments: Tax Additions Possible Without Incriminating Material Found During Section 132 Search.</title>
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    <description>The assessment proceedings generated by the issuance of a notice u/s 153A (1)(a) can be concluded against the interest of the assessee including making additions even without any incriminating material being available against the assessee in the search u/s 132 - HC</description>
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      <description>The assessment proceedings generated by the issuance of a notice u/s 153A (1)(a) can be concluded against the interest of the assessee including making additions even without any incriminating material being available against the assessee in the search u/s 132 - HC</description>
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