2021 (2) TMI 1388

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..... TCG - statement recorded in search action against a third person - whether a statement u/s 132(4) constitutes incriminating material for carrying out assessment u/s 153(A) ? - ITAT deleted the addition - HELD THAT:- The counsel for the appellant revenue informs that the order impugned in these appeals is the common order against which [ 2019 (7) TMI 1758 - ITAT DELHI] and other connected appeals w .....

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