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1982 (3) TMI 119 - ITAT CHANDIGARHExtract: .......ned, it has to be calculated on particular formula provided and unless it is actually calculated and sanctioned it cannot be said to be an asset with the assessee for inclusion in the net wealth of the assessee as on 31-3-1976. Therefore, none of these amounts could be included. The order of the AAC is, therefore, justified. 8. Appeal is dismissed.
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