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2011 (5) TMI 1044 - ITAT CHANDIGARHExtract: .......the AO to allow the adjustment of cash of ₹ 2.30 lakhs available with the assessee and balance addition of ₹ 1,39,000/- is hereby confirmed. The grounds of appeal raised by the assessee are partly allowed. 11. In the result, the appeal of the assessee is partly allowed. Order Pronounced in the Open Court on this 31 s t day of May, 2011.
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