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2003 (2) TMI 417 - ITAT AGRAExtract: ......., it may result in absurdity. 11. Thus, we are of the view that there has been no violation of provisions of section 269SS by the assessee by making the transfer entries from one account to another account through journal entry in its books. We, therefore, uphold the order passed by the CIT(A). 12. In the result, appeal of the Revenue is dismissed.
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