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1991 (11) TMI 106 - ITAT CALCUTTA-BExtract: ....... and when such short deductions are made by the Government Department and the amounts are received by account payee cheques we find no justification for the addition made by the ITO. The learned CIT(A), therefore, rightly deleted the addition and we affirm it. 12. In the result, the Revenue s appeal is partly allowed subject to the direction above.
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