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2001 (12) TMI 835 - AT - Income TaxExtract: .......ecord. Even the learned CIT(A) has not given any cogent reasons while confirming the addition. In view of the decision of the Hon rsquo ble Karnataka High Court also, no addition is called for and accordingly the same is hereby deleted. 14. In the result, the appeal of the Revenue is dismissed while the C.O. filed by the assessee is partly allowed.
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