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The first ground of appeal of assessee is against the action of Ld. CIT(A) in confirming the addition of Rs. 3,87,000/- as made by the AO treating the same as undisclosed investment.

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Section 132 of Income Tax Act, 1961—Search & seizure—BEST OASIS LTD. vs. Deputy CIT. [2020] 25 ITCD Online 035 (GUJ)

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