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2002 (7) TMI 214 - AT - Income TaxExtract: .......assessed by the AO at Rs. 2,29,625 in view of the decision of the Hon ble Tribunal in S.K. Patel Family Trust vs. Asstt. CIT (2001) 71 TTJ (Ahd) 121 . 10. However, subsequently the authorised representative considered not to press the above additional ground. Therefore, the same is rejected. 11. In the result, the appeal of the assessee is allowed.
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