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2006 (10) TMI 249 - ITAT MUMBAIExtract: ....... The Assessing Officer will be free to examine the correctness of the revised working extracted above with reference to the books of account of the assessee. The assessee, if so required by the Assessing Officer, shall produce all the evidence in support of the working made out by it. 31. In the result, the appeal of the assessee is partly allowed.
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