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    <title>2017 (2) TMI 1198 - DELHI HIGH COURT</title>
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    <description>The Delhi HC dismissed the Revenue&#039;s appeal against an ITAT order upholding the Assessee&#039;s objection to a Search Assessment under Section 153A of the Income Tax Act. The ITAT included amounts under &quot;Long Term Capital Gains&quot; without seized material, citing Commissioner of Income Tax vs. Kabul Chawla. No substantial question of law was found, leading to the dismissal of the appeal.</description>
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      <description>The Delhi HC dismissed the Revenue&#039;s appeal against an ITAT order upholding the Assessee&#039;s objection to a Search Assessment under Section 153A of the Income Tax Act. The ITAT included amounts under &quot;Long Term Capital Gains&quot; without seized material, citing Commissioner of Income Tax vs. Kabul Chawla. No substantial question of law was found, leading to the dismissal of the appeal.</description>
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