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2003 (11) TMI 272 - AT - Income TaxExtract: .......ition, therefore, is liable to be deleted. 39. Having regard to the provisions of s. 158BB and the reliance placed by the learned counsel, we are of the view that the AO was not justified to make addition on the basis of imaginary figures. Hence, the addition made on this account is deleted. 40. In the result, the appeal of the assessee is allowed.
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