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1995 (6) TMI 40 - AT - Income TaxExtract: .......T Act. The books of accounts has been accepted as true and correct for the purposes of computation of income from business. We, therefore, do not find any justification in sustaining such an ad hoc or lump sum disallowance without any basis. The AO is, therefore, directed to delete the same. 6. The appeal is partly allowed for statistical purposes.
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