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1990 (9) TMI 139 - ITAT DELHI-CExtract: .......d at the time of search in 4th Feb., 1986 is not a trading addition, but an addition under s. 69A of the IT Act being the value of the stock found in excess of the stock that should been available with the assessee. We therefore, do not find any merit in this argument of the assessee. 12. In the result, the appeal by the assessee is partly allowed.
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