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2004 (7) TMI 270 - ITAT AGRAExtract: .......ew of the above facts and circumstances of the case, we are of the opinion that the assessee having discharged the onus put on it by the provisions of s. 68 and there being no evidence contrary to that brought by the Revenue, the addition made cannot be sustained and consequently the same is deleted. 10. In the result, assessee s appeal is allowed.
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