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1977 (12) TMI 45 - ITAT DELHI-DExtract: .......to tax by the Income-tax Officer and confirmed by the Appellate Assistant Commissioner. We have already held that a finding on this issue is also not necessary in view of our finding that the amount of Rs. 1,37,445 is not at all liable to tax. 28. In the result while the assessee rsquo s appeal is partly allowed that by the Department is dismissed.
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