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1982 (9) TMI 82 - AT - Income TaxExtract: .......therefore, on addition is sustainable and we hold that the trading results as declared by the assessee are quite adequate and reasonable. 10. In the result, ITA No. 952/Alld/1981 filed by the assessee is allowed and the extra profit addition of Rs. 75,000 is hereby deleted, whereas ITA No. 1084/Alld/1981 filed by the revenue fails and is dismissed.
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