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2001 (11) TMI 977 - AT - Income TaxExtract: .......t of the sale consideration due to certain defects in the goods or weight, etc. The Commissioner of Income-tax (Appeals) was, therefore, justified in deleting the addition made by the Assessing Officer. While upholding his finding, we dismiss the ground of appeal raised by the Revenue. In the result, the appeal directed by the Revenue is dismissed.
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