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1998 (11) TMI 145 - AT - Income TaxExtract: .......ant case, the assessee has not raised this issue before the AO. No such ground was also raised before the Appellate Authority below. In our view, this contention of the assessee is not sustainable. However, we have already held that the impugned addition was not justified and accordingly we delete the same. 16. In the result, the appeal is allowed.
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