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2002 (10) TMI 231 - AT - Income TaxExtract: .......the basis of inference and surmises. In the present case it is not known that at what point of time and how assessee violated the provisions of section 40A(3) of the Act. As such, no addition on this count is warranted. We decide this issue in favour of the assessee and against the revenue. 30. In the result, appeals of the assessees stand allowed.
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