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    <title>2017 (8) TMI 1055 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal by the revenue and the cross-objection by the assessee, upholding the deletion of additions of Rs. 10.68 crore and Rs. 1.50 crore. It found the proceedings under section 153A valid due to incriminating material, despite no search on the assessee. The decision was based on a disclosure statement by the company director. The order was pronounced on 27/01/2016.</description>
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