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1999 (1) TMI 52 - AT - Income TaxExtract: .......f the final authority on the issue is delivered under the Custom Act. Keeping in view the above discussions, we are of the opinion that the Assessing Officer has rightly made an addition and the ratio of Piara Singh s case is not applicable on the facts and circumstances of the case. 13. In the result the appeal filed by the appellant is dismissed.
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