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2004 (9) TMI 291 - ITAT AHMEDABAD-AExtract: ....... see any good reason to interfere in the finding of the learned CIT(A) on this count because the AO has made assumption on so many things before making this addition and we have considered his assumption in the first ground of appeal. Therefore, we find no merit in both these appeals. 8. In the result, both the appeals of the Revenue are dismissed.
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