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2006 (10) TMI 137 - PUNJAB AND HARYANA HIGH COURTAddition towards investment in construction of Air Pollution Control Device (chimney) – even if availability of bricks with the assessee was taken into account investment in the construction of chimney was not proved – no basis for income surrendered by assessee - Assessing Officer found difference in the investment as estimated at the time of survey & at the time of assessment - Tribunal was right in taking into account the above difference & not considering surrendered amount
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