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High Court Upholds Tribunal's Decision Favoring Assessee in 1999 Tax Case Involving March Search and May Statement.

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....Reference u/s 132(4) - the search has taken place on 25-03-1999, but the statement was recorded on 11-05-1999 - It was not even alleged that the search was carried out for the entire period, in between - order of ITAT in favor of assessee upheld - HC....

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