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2004 (1) TMI 333 - ITAT JAIPUR
Extract:
.......whereas the cash available as per cash flow statement comes to Rs. 64,438. Thus, the learned CIT(A) has not committed any error in deleting this addition. Therefore, we decline to interfere with the order of the learned CIT(A). 71. In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Department is dismissed.