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2001 (6) TMI 163 - AT - Income TaxExtract: .......ced the addition, which is also based on the estimates. Nothing has been brought on record by the revenue to suggest that such estimate by the CIT(Appeals) was unreasonable. Thus, while confirming the findings of the CIT(Appeals), we dismiss the ground of appeal raised by the revenue. 9.2 In the result, the appeal filed by the revenue is dismissed.
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