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2001 (9) TMI 270 - ITAT PUNEExtract: .......rders of the authorities below, we find that the stand taken by them is factually correct and duly supported by the statement of accounts submitted by the assessee and accordingly, we do not find any infirmity in the remarks of the learned CIT(A) reproduced supra. We accordingly dismiss this ground. 17. In the result, the appeal is allowed in part.
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