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2004 (1) TMI 303 - AT - Income TaxExtract: .......on the date of search. There is no reason for rejecting the explanation of the assessee when the facts and circumstances of the case support the claim. We find no justification for the addition. The CIT(A) has rightly deleted the addition made by the AO. We, therefore, decline to interfere. 18. In the result, the appeal of the Revenue is dismissed.
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