Cash Seized in Search Can't Be Individual's Income Due to Company Deduction u/s 80IA(4) of Income Tax Act.

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....Cash seized in search - Protective versus substantive addition - seized cash belongs to the company will not become income of the assessee merely for the reason the said company claimed the deduction u/s 80IA(4) of the Act. This reasoning given by the Assessing Officer is dismissed.....