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2004 (6) TMI 253 - ITAT CHANDIGARH-BExtract: ....... had shown withdrawal of Rs. 22,202 and a sum of Rs. 5,000 had been disallowed on account of electricity expenses. As such total amount shown by the assessee was at Rs. 27,202. Therefore, the addition of Rs. 8,798 is confirmed and thus the assessee will get a further relief of Rs. 12,000. 23. In the result, appeal of the assessee is partly allowed.
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