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    <description>Concurrent factual findings by the CIT(A) and ITAT on additions arising from search assessments did not give rise to any substantial question of law under section 260A. The Court noted that the disputed advances, interest and cash transactions were examined from seized papers, recorded statements and the post-search cash book, and found no perversity or legal error in the Tribunal&#039;s approach. Interference was therefore declined.</description>
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