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2008 (5) TMI 302 - ITAT DELHI-C
Extract:
.......ar assessment is made by making general enquiries. Following this position, it is held that the AO did not have jurisdiction to make fishing enquiries and make addition in respect of the receipts which were claimed and allowed as reimbursement of the expenditure incurred. Thus, this ground is allowed. 7. In the result, the appeal is partly allowed.