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1984 (2) TMI 139 - ITAT CALCUTTA-DExtract: .......d also be pertinent to note that for the asst. yrs. 1976-77 and 1978-79 the book results disclosed by the assessee were accepted by the Department even though no stock book in respect of the miscellaneous goods was maintained by the assessee. 10. For the reasons we allow the appeal. The addition of Rs. 31,243 made in the trading account is deleted.
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