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2003 (9) TMI 783 - AT - Income TaxExtract: .......uch purchase and sale are not available on record and, therefore, requires verification. The order of the CIT(A) is, therefore, set aside and the AO is directed to restrict the addition only with reference to the profits arising from the sale of plants which was purchased by the assessee. 20. In the result, appeal of the assessee is partly allowed.
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