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    <title>Cash Seized Belongs to Third Party, Assessee Identified; Statement During Search u/s 132(4) is Key Evidence.</title>
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    <description>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</description>
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      <description>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</description>
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