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1983 (11) TMI 113 - AT - Income TaxExtract: .......oked by the ITO. Under the above circumstances, if the facts of the case along with the provisions of section 92 are read, it is clear that the ITO was not justified in adding the additional income of Rs. 7,39,528 under section 92. The Commissioner (Appeals) was, therefore, justified in deleting the same. 10. In the result, the appeal is dismissed.
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