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2005 (9) TMI 509 - ITAT DELHIExtract: .......Explanation 2 to section 28 is not mandated by law. Therefore, howsoever attractive the argument of the assessee, yet the same cannot be accepted. Therefore, having regard to the judicial precedent noted by the CIT(A), we are inclined to sustain the orders of the lower authorities on this issue. Accordingly, the appeal of the assessee is dismissed.
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