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Interest Income Addition Denied Due to Lack of Direct Link in Seized Documents; Section 292C Not Applicable.

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Full Text of the Document

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....Addition of interest income - dumb/ bald seized documents - addition by invoking section 292C - document does not mention the name of the assessee, does not bear the signature of the assesee, not in the handwriting of the assessee, documents has imply jottings of certain figures - No additions - AT....

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