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2005 (6) TMI 501 - ITAT JAIPURExtract: .......n rsquo ble Supreme Court in the case of S.RM.M.CT.M. Tiruppani Trust (supra). Therefore, the matter is restored to the file of the Assessing Officer to compute the taxable income as per direction given above by providing reasonable opportunity to the assessee. 7. In the result, the appeal of the assessee is partly allowed for statistical purposes.
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