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2004 (4) TMI 265 - AT - Income TaxExtract: .......ourt, and the AO has not brought any material on record that the assessee has not (sic) invested more than the amount shown, the impugned addition is not justified. We, therefore, delete the addition. 11. Ground Nos. 5 and 6 are general in nature. 12. In the result, ITA No. 1241 is allowed, whereas ITA No. 1219 is treated as allowed for statistics.
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