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2010 (8) TMI 991 - AT - Income TaxExtract: .......above discussions and contract and turnover as compared to the earlier year, in the light of the decision of Tribunal, Chandigarh Bench in the case of Micro Instruments Co. (supra), we modify the orders of the authorities below and restrict the addition in all in a sum of ₹ 50,000. 9. As a result, the appeal of the assessee is partly allowed.
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