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2003 (1) TMI 226 - AT - Income TaxExtract: .......and suspicion and that too by disbelieving the will of Shri Bhimji Ravji Sheta. Keeping in view the totality of the facts and circumstances of the case, we are of the view that addition of Rs. 82,500 has been made by AO on doubts and suspicion. We, therefore, direct the AO to delete the same. 6. In the result, the appeal of the assessee is allowed.
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