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    <title>2017 (7) TMI 31 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals in ITA Nos. 2174 to 2178 of 2013, dismissed ITA Nos. 2172 &amp;amp; 2173 of 2013, partly allowed ITA No. 2179 of 2013, and allowed the Revenue&#039;s appeal in ITA No. 2183 of 2013. The judgments highlighted the significance of material found during search operations for additions under Section 153C and upheld the evidentiary value of statements made under Section 132(4).</description>
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      <description>The Tribunal allowed the appeals in ITA Nos. 2174 to 2178 of 2013, dismissed ITA Nos. 2172 &amp;amp; 2173 of 2013, partly allowed ITA No. 2179 of 2013, and allowed the Revenue&#039;s appeal in ITA No. 2183 of 2013. The judgments highlighted the significance of material found during search operations for additions under Section 153C and upheld the evidentiary value of statements made under Section 132(4).</description>
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