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1986 (10) TMI 56 - ITAT ALLAHABADExtract: .......unting to Rs. 4,500. We, therefore, agree with the submission of the authorised representative for the assessee and held that the investment of Rs. 4,500 should have been accepted by the authorities below. The addition is deleted provided the list was filed before the ITO. 5. In the result, the appeal is treated as allowed for statistical purposes.
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