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1991 (12) TMI 103 - ITAT COCHINExtract: ....... the case of Sreehari Lodge. 13. Though the assessee would appear to be aggrieved with the addition of Rs. 7,000 towards rent and the disallowances of Rs. 4,000 we do not find any specific ground of appeal on the above and, therefore, we decline to entertain the plea of the advocate to consider the issues. 14. In the result, the appeal is dismissed
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