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1981 (7) TMI 96 - ITAT BOMBAY-CExtract: .......which touched upon the addition directed to be made under section 144A and which was deleted by the AAC. The Tribunal has upheld the AAC s order in this matter. In view of the relief allowed to the assessee in the departmental appeal, this question would not survive and was not pressed before us. 41. In the result, the cross-objection is dismissed.
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