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2002 (9) TMI 386 - AT - Income TaxExtract: ....... statements are fully explained no addition can be called for (210 ITR 627). The CIT(A) has rightly appreciated the facts and deleted the addition. We therefore find no reason to interfere with the order of Ld. CIT(A) on this ground also. 8. The ground is dismissed in favour of the assessee. 9. In the result appeal directed by Revenue is dismissed.
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