CIT (Ahd.) p. 360 ->> No amount of money, bullion, jewellery or other valuable article or thing or books of account or documents seized belonged to assessee, assessments u/s. 153C cancelled : Asst. CIT v. Gambhir Silk Mills (Ahd.) p. 376 ->> Non-resident entering into composite contract with Metro Railway for supply of equipment on FOB and provision of services, consideration for offshore supply o