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2013 (5) TMI 948 - AT - Income Tax
Extract:
.......ition and should not have made the addition on substantive basis. Therefore, this addition, even otherwise, cannot be sustained. The appeal is therefore, allowed on this issue. 40. In the result, the appeal is allowed to that extent. 41. Stay applications having become infructuous are dismissed as having become infructuous. In the result, to sum up