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2004 (9) TMI 590 - ITAT DELHIExtract: .......lar equipment, we feel that the impugned addition of Rs. 11,05,000 deleted by the CIT(A) deserves to be sustained. We would accordingly reverse the finding of the CIT(A) on the issue and sustain the addition of Rs. 11,05,000. Ground No. 2 of the Revenue is, therefore, allowed. 21. In the result, the appeal of the Revenue is partly allowed as above.
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