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1997 (5) TMI 426 - ITAT MUMBAI
Extract:
.......ur opinion, is not relevant for making such addition. 26. Having regard to the facts and circumstances of the case and after considering the precedents relied upon, we hold that the Assessing Officer was not justified in making the addition. Accordingly, we direct him to delete the same. 27. In the result, the appeal of the assessee stands allowed.
