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1984 (11) TMI 77 - ITAT AHMEDABADExtract: .......e assessee. For all these reasons, I hold that the income-tax authorities were not justified in invoking the provisions of section 2(22)(e), and in including Rs. 25,438 in the total income of the assessee for the year under consideration. The same is, therefore, deleted from the total income of the assessee. 8. In the result, the appeal is allowed.
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