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2004 (5) TMI 232 - AT - Income TaxExtract: .......deration. 8. In the light of the above discussion and under the peculiar circumstances, we find that there is no justification in taxing income. We, therefore, set aside the orders of the lower authorities and the claim of the assessee is allowed. Accordingly, the additions made by the AO are deleted. 9. In the result, both the appeals are allowed.
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