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2013 (8) TMI 1102 - AT - Income TaxExtract: .......g basis of return of income declared by the assessee and made addition of ₹ 1,00,000/- as discussed above. Therefore, this ground of the assessee is allowed. 10. Ground No.4 is general nature requires no independence findings. 11. In the result, appeal of the assessee is partly allowed as indicated above. (Order pronounced in the open court.)
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