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2013 (1) TMI 977 - AT - Income TaxExtract: .......ld not be said to be excessive, we hold that the provision of Section 40A(2)(b) was wrongly invoked in this case. Accordingly, the addition of ₹ 42,112/- is deleted and the ground of the appeal of the assessee is allowed. 5. In the result, the appeal of the assessee is allowed. Order pronounced in Open Court on the date mentioned hereinabove.
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