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1989 (11) TMI 68 - ITAT AHMEDABAD-CExtract: ....... necessary to deal with some of the other arguments advanced by the parties. 15. In the final analysis we accept the assessee s appeal and direct the ITO to delete the addition of Rs. 1,02,001 on the ground that the provisions of section 52(1) are not attracted. On the same logic the loss of Rs. 160 shall stand withdrawn. 16. The appeal is allowed.
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