Section 153C Assessments Invalid Due to Lack of Supporting Material for TDS Disallowances u/s 40(a)(ia).

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....Assessment u/s 153C - The addition/disallowance made are on the ground that no TDS has been made and hence, the provisions of Section 40(a)(ia) attracted - disallowances are not based on any material found during the course of search - assessments in question are bad in law....