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2008 (7) TMI 1009 - RAJASTHAN HIGH COURTExtract: ....... returns, this income, added by the Assessing Officer, had been shown, in that view of the matter, this amount could not be added over again, while making assessment in proceedings under Chapter XIV-B. Consequently, the question as framed is answered against the Revenue and in favour of the assessee. The appeal thus, has no force, and is dismissed.
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