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2004 (6) TMI 272 - ITAT DELHI-AExtract: .......Varghese in which it has been categorically held that the value declared by the assessee cannot outrightly be rejected by the Revenue authorities without bringing any cogent material on record. We, therefore, do not find any merit in the addition. We, therefore, delete the same. 36. In the result, the appeal filed by the assessee is partly allowed.
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