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2002 (8) TMI 274 - AT - Income TaxExtract: .......essee in para 4.9 of our order and are of the considered opinion that this has to be considered afresh by the Assessing Officer and hence this addition is also set aside to his file for verifying the claim made and disposing of the same in accordance with law. 14. In the result, the appeal of the assessee is partly allowed for statistical purposes.
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