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    <title>2019 (4) TMI 675 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal of the assessee, holding that the additions made by the AO under Section 153A were not sustainable due to the absence of incriminating material found during the search. The Tribunal directed the deletion of the additions made towards share application money and unsecured loans from M/s Jalsagar Commerce Pvt Ltd.</description>
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      <description>The Tribunal allowed the appeal of the assessee, holding that the additions made by the AO under Section 153A were not sustainable due to the absence of incriminating material found during the search. The Tribunal directed the deletion of the additions made towards share application money and unsecured loans from M/s Jalsagar Commerce Pvt Ltd.</description>
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