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1984 (5) TMI 73 - ITAT BOMBAY-EExtract: .......uent decision in the case of H.R. Aslot. Thus, these two cases actually help the assessee s case and do not help the case of the revenue. 8. For the above reasons, we reverse the order of the AAC as well as the ITO and direct that the sum of Rs. 10,000 should be deleted from the total income of the assessee. 9. In the result, the appeal is allowed.
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