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1995 (1) TMI 120 - AT - Income TaxExtract: .......to aid in disposing of the issues before us. This is only to strengthen our conclusion that the adjustments of the nature resorted to by the Assessing Officer and approved by the learned CIT (Appeals) cannot be classified as prima facie adjustments. As a result, the levy of additional tax also stands deleted. 8. In the result, the appeal is allowed
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