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1977 (10) TMI 79 - ITAT PATNAExtract: .......rtment has accepted, the savings of the assessee at Rs. 10,000 there is no good reason to disbelieve him for the balance of Rs. 10,000. Thus, after appraising the entire material on record, I am of the opinion that this is not a fit case for making the addition of Rs. 10,000. The same is, therefore, deleted. 5. In the result, the appeal is allowed.
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