Court Overturns Pr.CIT Order: Insufficient Evidence Linking Laptop Printouts to Business Activities in Section 263 Case.

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....Revision u/s 263 - Additions on the basis of printouts taken from the laptop - Since the department has failed to bring any evidence to hold that the printouts of computer related to the business of the assessee, we are unable to uphold the order of the Ld.Pr.CIT on this issue.....