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2005 (9) TMI 235 - AT - Income TaxExtract: .......essing Officer was not justified in making such adjustment under section 143(1)(a). Accordingly, we hold that the learned CIT (Appeals) was justified in directing the Assessing Officer to delete such adjustment. The order of the learned CIT (Appeals) is, therefore, upheld on this issue. 31. In the result, the appeals of the revenue stand dismissed.
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