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2004 (12) TMI 293 - ITAT AMRITSARExtract: ....... Therefore, I am of the considered opinion that the learned CIT(A) was justified in deleting the impugned addition. I do not find any justification to interfere with his order. The same is upheld and this ground of appeal is dismissed. 5.5 In the result, all the seven appeals filed by the Revenue for the asst. yrs. 1994-95 to 2000-01 are dismissed.
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