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    <title>2018 (10) TMI 578 - ITAT DELHI</title>
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    <description>The appeal for the assessment year 2007-08 was allowed, quashing the assessment proceedings under section 153C as time-barred. For the assessment year 2011-12, the appeal was dismissed, upholding the validity of the proceedings under section 153C, recognizing the incriminating nature of the seized documents, and affirming the denial of exemptions under sections 11 and 12. The decision was rendered on June 29, 2018.</description>
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      <description>The appeal for the assessment year 2007-08 was allowed, quashing the assessment proceedings under section 153C as time-barred. For the assessment year 2011-12, the appeal was dismissed, upholding the validity of the proceedings under section 153C, recognizing the incriminating nature of the seized documents, and affirming the denial of exemptions under sections 11 and 12. The decision was rendered on June 29, 2018.</description>
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