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1994 (5) TMI 44 - AT - Income TaxExtract: .......r has not touched any other figure. He has merely brought the sequence of deductions within the specific dictates of the law. No debatable aspect was left after the insertion of Explanation below section 53 as extracted above and the Assessing Officer was duty bound to make appropriate adjustments in that context. 8. Assessee s appeal is dismissed.
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