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1993 (2) TMI 130 - AT - Income TaxExtract: ....... only the net amount of Rs. 20,085, after setting off the credit balance of the assessee alone, could be added as the income of the assessee under section 2(22)(e) of the Act. 6. The other ground regarding levy of interest under section 217 of the Act is stated to be consequential and requires no discussion. 7. In the result, the appeal is allowed.
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