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2004 (3) TMI 313 - ITAT AHMEDABAD-CExtract: .......10. After considering the rival submission and going through the material on record, we are not inclined to interfere with the findings of CIT(A), who has restricted the addition of Rs. 63,735 on account of stock bardana found during the course of search for the reasons given above. Same is upheld. 11. In the result, both the appeals are dismissed.
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