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1978 (7) TMI 240 - AT - Income TaxExtract: .......ns discussed earlier, the contention of the assessee has to be accepted. 18. We hold, therefore, that the addition in the present case has to be made under the provisions of section 40(c) only and in the sum of ₹ 85,705 and the result is that we direct that the disputed addition of ₹ 4,295 is deleted. The appeal is deemed to be allowed.
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