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2003 (11) TMI 550 - ITAT JODHPURExtract: .......less and until there were strong reasons for doing so. From the order of the revenue authorities, no strong reason has surface and therefore, I am of the opinion that the CIT(A) was not justified in sustaining the part of the addition made by the Assessing Officer. The same is therefore, deleted. 6. In the result, appeal of the assessee is allowed.
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