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1995 (8) TMI 91 - AT - Income TaxExtract: ....... the assessee s case. The case law cited by the Revenue, as pointed out above, is in respect of pledging and not hypothecation. 11. Taking all the facts and circumstances into consideration, we hold that the learned CIT(A) was not justified in confirming the addition of Rs. 2,72,518 which is hereby deleted. 12. In the result, the appeal is allowed.
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