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High Court Rules Against High Income Estimation u/s 153A Due to Lack of Incriminating Evidence in Search.
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....Estimation of income - Reassessment u/s 153A pursuant to search u/s 132 or 132A - AO rejected books of account - evenue failed to point any special circumstances for estimation of such high profit particularly when during the course of search no incriminating material was found - HC....
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