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    <title>2018 (1) TMI 88 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the addition of Rs. 55,00,000 was made without any incriminating material found during the search and that the assessment for the year under consideration was completed before the search. Consequently, the addition was quashed, and the appeal was allowed partly. The other arguments on the merits were rendered academic and dismissed as infructuous.</description>
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      <description>The Tribunal allowed the appeal, holding that the addition of Rs. 55,00,000 was made without any incriminating material found during the search and that the assessment for the year under consideration was completed before the search. Consequently, the addition was quashed, and the appeal was allowed partly. The other arguments on the merits were rendered academic and dismissed as infructuous.</description>
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