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2001 (11) TMI 212 - AT - Income TaxExtract: .......ssessee in the course of business is of the character of income and the CIT(A) was not justified in deleting the said addition, more so when the amount had been offered by the assessee for taxation in the course of assessment proceedings. The addition of Rs. 3,40,000 is, accordingly, restored. 7. In the result, the appeal of the Revenue is allowed.
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