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2011 (2) TMI 1289 - AT - Income TaxExtract: ....... on the facts of the case that the impugned additions have rightly been made on the basis of reliable evidence and materials on record, which have not been rebutted by the assessees. In this view of the matter, all the grounds of appeal taken by the assessees in this behalf are dismissed. 29. In view of the foregoing, all the appeals are dismissed.
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