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2010 (12) TMI 1355 - HC - Income TaxExtract: .......d by him could not be held to be perverse. The CIT(A) and the Tribunal were, thus, not justified in reversing the finding of the assessing officer and thereby deleting the addition. In view of the above, the substantial question of law is, therefore, answered in favour of the Revenue and against the assessee. Accordingly, the appeals stand allowed.
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