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2002 (11) TMI 737 - ITAT AMRITSARExtract: .......provisions of section 145(1) of the Act. In that view of the matter also, we are of the view that the entries in the books of account should have been preferred in preference to rough estimate found during the course of search. We, therefore, delete the addition of Rs. 30,637 confirmed by the learned CIT(A). 8. In the result, the appeal is allowed.
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