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1983 (10) TMI 70 - ITAT AHMEDABAD-BExtract: .......ar and therefore we fail to appreciate why the ratio laid down in the case of Divanchand Dilipkumar we hold that Rs. 13,557 could not be added back to the total income of the assessee by invoking the provisions of s. 40(b) of the Act. We would therefore delete Rs. 13,557 from the total income of the assessee. 5. In the result the appeal is allowed.
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